Vidarbha Beverages Vs Union of India (Bombay High Court)
Date: February 12, 2026
Subject Matter
Assignment of Long-Term Leasehold Rights in Immovable Property Not Subject to GST
Summary
The High Court has allowed the writ petition, thereby quashing and setting aside a show cause notice and adjudication order that demanded GST on the assignment of long-term leasehold rights. The Court ruled that such a transaction constitutes a trans…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 2. Issue Rule, returnable forthwith. Mr. C. J. Dhumane, learned Counsel waives service of Rule on behalf of the respondent no. 1 and learned Assistant Government Pleader waives waives service of Rule on behalf of the respondent nos. 2 and 3. With consent of learned Counsels for the parties, the petition is taken up for final hearing. 3. T…