Bombay HC Quashes GST Demand as Assignment of Leasehold Rights Is Transfer of Immovable Property

Vidarbha Beverages Vs Union of India (Bombay High Court) In Vidarbha Beverages Vs Vishal S/o Hasmukh Panchamatia, the Bombay High Court examined a writ petition challenging a show cause notice dated 18 June 2025 issued by the tax authorities demanding Goods and Services Tax (GST) of ₹59,40,000 along with interest of ₹40,98,600 under Section 74(1) of the Central Goods and Services Tax Act, 2017. The demand related to alleged non-payment of GST on the transfer of leasehold rights in a plot belonging to MIDC, which the petitioner had assigned to a third party for ₹3,30,00,000. The transfer ...