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2024 (8) TMI 69 - HC - GSTLevy of GST on transaction of assignment of long term leasehold right - HELD THAT - Issue Notice, returnable on 01st August, 2024. By way of ad-interim relief, no further proceedings shall be continued pursuant to the impugned show-cause notice.
Issues Involved:
1. Notice received for GST levy on assignment of long term leasehold right. 2. Pending Special Civil Application No.11345 of 2023 for adjudication. Analysis: 1. The petitioner received a notice in Form DRC-01 dated 08th April, 2024, from the respondent authority regarding the levy of GST on the transaction of assignment of long term leasehold right for the F.Y. 2019-20 under the provisions of the Goods & Service Tax Act, 2017. The petitioner's advocate submitted the receipt of the notice and highlighted that a similar matter is pending before the Court for adjudication. In response, the Court issued a Notice returnable on 01st August, 2024, considering the submissions made. As an ad-interim relief, the Court ordered that no further proceedings shall be continued pursuant to the impugned show-cause notice. The Court also directed that this case is to be heard along with Special Civil Application No.11345 of 2023 and other related matters. Additionally, direct service through email was permitted for the convenience of the parties involved. 2. The mention of the pending Special Civil Application No.11345 of 2023, which is related to a similar matter, indicates that there is an ongoing legal process concerning the same or similar issues. This connection between the two cases suggests a commonality in the legal questions or disputes raised, which may require a consolidated or coordinated approach in terms of legal arguments, evidence, or decision-making. The decision to hear the current case along with the pending matter demonstrates the Court's intention to ensure coherence and consistency in addressing the legal issues raised in both cases. By allowing the cases to be heard together and by providing ad-interim relief, the Court aims to streamline the legal proceedings and prevent potential conflicting outcomes or interpretations, thereby promoting efficiency and fairness in the administration of justice.
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