Dhiraj Can Co. Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)
Date: July 3, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, PRANAV TRIVEDI
Subject Matter
Transfer of Leasehold Rights: No GST, Akin to Land Sale
Summary
The case involves a writ petition challenging the validity of an order issued under Section 73 of the State Goods & Services Tax Act on August 29, 2024, where the petitioner was held liable for GST concerning the assignment of leasehold rights. T…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1 The present petition preferred under Articles 226 and 227 of the Constitution of India assails the correctness and validity of order dated 29.08.2024 under Sec.73 of the State Goods & Service Tax Act (hereinafter referred to as ‘the Act’ for short), whereby, respondent No.4 (hereinafter referred to as ‘the respondent’ for short) has confi…