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Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC
Case Law Details
- Case Name
- Alfa Tools Private Limited Vs Union Of India & Anr (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Alfa Tools Private Limited Vs Union Of India & Anr (Gujarat High Court)
The Gujarat High Court addressed a petition filed by Alfa Tools Private Limited against the Union of India and another respondent concerning a show cause notice demanding Goods and Services Tax (GST). The notice was issued by Respondent No. 2, seeking GST on the consideration received by Alfa Tools for the assignment of its long-term leasehold rights of an industrial plot to Beta Poly Plast Private Limited. Alfa Tools had been granted a 99-year lease by the Gujarat Industrial Development Corporation (GIDC) in 1978 and ...






