News & Media 28th May 2026
Our Partner, Gourav Sogani shares his insight in ET LegalWorld, “GST not leviable on assignment of MIDC plot leasehold rights; SC refuses to interfere with Bombay HC ruling.”
He highlights that firstly, the judgments passed by the Hon’ble Bombay High Court and the Hon’ble Bombay High Court and the Hon’ble Supreme Court will surely give comfort to the real estate industry, manufacturing units, renewable energy projects, etc., especially in industrial hubs like Mumbai, Ahmedabad, etc. Secondly, taxpayers who have received show cause notices and orders may rely on this order. For stakeholders who have already paid GST under protest, they may examine the possibility of seeking a refund. Having said that, the issue will need to be watched closely, since the Revenue’s challenge to the Hon’ble Gujarat High Court’s decision in Gujarat Chamber of Commerce and Industry, which deals with the identical issue, is still pending before the Hon’ble Supreme Court. A final ruling in that matter, or any amendment to the GST law, could have wider implications for the industry at large.
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