Case LawR/Special Civil Application No. 617 of 2024
Luna Chemical Industries Pvt. Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- March 12, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Assignment of Long-Term Leasehold Rights in GIDC Land Not Subject to GST
SupplyImmovable Property
Summary
The High Court allowed the petition, holding that the assignment by sale and transfer of long-term leasehold rights of a plot of land allotted by GIDC is a transfer of immovable property , and therefore not subject to GST. Consequently, the impugned…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Nisarg Desai for the petitioner, learned advocate Mr. Ankit Shah for respondent no. 1, Ms. Tanushree Shrimal, learned Assistant Government Pleader for respondent no. 2 and learned Senior Standing Counsel Mr. Utkarsh Sharma for the respondent nos. 3 and 4. 2. Having regard to the controversy arising in the pet…