2025 (3) TMI 1237

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..... For the Respondent No.2: Mr. Jitendra Mishra a/w Sangeeta Yadav, Advocates. For the State-Respondent: Ms. S.D. Vyas, Addl. G.P.. P. C. 1. Mentioned. Taken out of turn. 2. The issue involved in the present Writ Petition is whether any Goods and Service Tax (GST) can be levied on the assignment of leasehold rights to a third party of a plot of land allotted by the Maharashtra Industrial Devel .....

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..... rat Industrial Development Corporation (GIDC) to the lessee or its successor (assignor) in favour of a 3rd party (assignee) for consideration, shall be an assignment/ sale/ transfer of benefits arising out of "immovable property" by the lessee-assignor in favour of a 3rd party who would then become a lessee of GIDC in place of the original allottee-lessee. In such circumstances, the Gujarat High C .....

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..... imited (supra) as well as in Chambers of Small Industries Association (supra) this Court has stayed the adjudication of the Show Cause Notices. 5. In these circumstances, in this Petition also the adjudication of the Show Cause Notice dated 13th November 2024 shall remain stayed. 6. Place the above Writ Petition along with Writ Petition No.14434 of 2023 and Writ Petition No.16665 of 2024 on 15th .....

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