GST paid on assignment of leasehold land rights is refundable: Gujarat HC

Aquaeva Chemtech Private Limited Vs State of Gujarat & Ors. (Gujarat High Court) The writ petition before the Gujarat High Court concerned the petitioner’s challenge to Deficiency Memos dated 10.03.2025 and 19.05.2025 issued by the GST authorities, by which a refund claim was not processed. The petitioner sought quashing of the deficiency memos and a direction to grant refund of GST paid on transfer of leasehold rights in land. The petitioner relied on the binding judgment of the same Court in Gujarat Chamber of Commerce and Industry v. Union of India, wherein it was held that assignmen...