Kabir Instrument And Technology Vs Union of India
Date: January 21, 2025
Subject Matter
Assignment of leasehold rights does not constitute a taxable supply of goods or services
Summary
The case involves a petitioner who has challenged a Show Cause Notice issued by the Respondent Authorities concerning the applicability of Goods and Services Tax (GST) on the assignment of long-term leasehold rights. The petitioner claims that the Sh…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Tarak Damani for the petitioner and learned advocate Mr. Ankit Shah for respondent 1. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “8(B) YOUR LORDSHIPS be pleased to issue a writ in the nature of Mandamus and hold that the Show Cause Notice…