Tag Archives: Surat

Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST

By | October 16, 2026
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Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »

Provisional Attachment Order under PBPT Act Quashed due to Approval Preceding Section 24 Notice

By | September 28, 2026
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Provisional Attachment Order under PBPT Act Quashed due to Approval Preceding Section 24 Notice Issue Whether a Provisional Attachment Order and its subsequent confirmation under Section 24 of the Prohibition of Benami Property Transactions Act, 1988 are valid when the approval of the Approving Authority under Section 24(3) was obtained prior to issuing the foundational… Read More »