The Bombay High Court quashed a Rs 27 lakh GST demand, holding that transfer of MIDC leasehold rights to a third party is not taxable. The division bench set aside the anti-evasion notice issued under Section 74 of the CGST Act.
The Bombay High Court quashed a Rs 27 lakh GST demand, holding that transfer of MIDC leasehold rights to a third party is not taxable. The division bench set aside the anti-evasion notice issued under Section 74 of the CGST Act.