Aquaeva Chemtech Private Limited Vs State of Gujarat
Date: January 21, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, PRANAV TRIVEDI
Subject Matter
GST Not Payable on Assignment of Leasehold Rights in Land; Refund Directed
Summary
The High Court allowed the petition, setting aside the deficiency memos and directing the refund of GST paid on the assignment of leasehold rights in land. The Court held that such transactions are akin to the sale of land and do not constitute a 'su…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The Note for Speaking to Minutes dated 30.01.2026 submitted by learned advocate Mr. Paresh V. Sheth for the petitioner is perused. It is pointed out therein that in the order dated 22.01.2026 passed in the captioned petition, due to inadvertence, in the appearance as well as in the first paragraph of the said order, the name of learned…