Gulab Dattu Nage v. the City and Industrial Development Corporation Ltd. Cidco through Its Administrator and Others
Case brief
What is this about?
Article 226 writ petition; CIDCO GST demand of Rs.9,56,448/- (portion of Rs.55,13,600/- collected as CGST and MGST) quashed; respondent No.1's letter dated 30.12.2021 set aside; issue held squarely covered by Bombay High Court Nagpur Bench decision in Aerocom Cushions Private Limited (2026) Tax Corp (GST) 67069 (HCBOMBAY), which relied on Gujarat High Court decision in Gujarat Chamber of Commerce and Industry v. Union of India regarding non-levy of GST on assignment/sale/transfer of leasehold rights/benefits of plots allotted by GIDC/MIDC-type corporations for consideration; Civil Application No.10683/2024 allowed in terms of prayer clauses B and C; decided 07.03.2026 by NITIN B. SURYAWANSHI and VAISHALI PATIL-JADHAV, JJ., Aurangabad Bench.
What did the court decide?
Writ Petition allowed; impugned communication dated 30.12.2021 demanding Rs.9,56,448/- from the petitioner quashed and set aside; Civil Application No.10683/2024 allowed in terms of prayer clauses 'B' and 'C'.