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Bombay HC Stays GST Demand on Assignment of Long-Term Leasehold Rights in Land
Case Law Details
- Case Name
- B. Sorabji Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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B. Sorabji Vs Union of India & Ors. (Bombay High Court)
Bombay High Court has temporarily halted a Goods and Services Tax (GST) demand related to the assignment of long-term leasehold rights in land and the structures built upon it. The core issue in B. Sorabji vs. Union of India & Ors. centers on whether such a transaction, involving a lump sum consideration, constitutes a “supply of service” under the Central/State Goods and Services Act, 2017, and is therefore subject to GST. The petitioner argued that this matter is already addressed by a Gujarat High Court decision.
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