No GST on Assignment of GIDC Plot Leasehold Rights: GSTAT Surat Follows Gujarat High Court and Dismisses Revenue Appeals
The Goods and Services Tax Appellate Tribunal (GSTAT), Surat Bench, in Assistant Commissioner of CGST & Central Excise Vs Shreeji Enterprise, held that GST is not leviable where leasehold rights in industrial plots allotted by the Gujarat Industrial Development Corporation (GIDC) are assigned to a third party for consideration. The Division Bench of Judicial Member Sanjaykumar Dwivedi and Technical Member Rameshkumar G. Hadvani dismissed two appeals of the department, against Shreeji Enterprise and against Kajalben Hiteshbhai Malaviya, proprietor of Sargam Enterprise. The Orders-in-Appeal were upheld. The operative part was pronounced in open court on 29th September 2026.
Cause Titles Corrected
The Tribunal first noted that the party names shown on the GSTAT Portal were wrong because of the portal's design, which the Registry could not correct. It corrected them in the order. The appeals were Appeal No. APL/SRT/081/2026 (Assistant Commissioner of Central GST, Division-IX, Ankleshwar, Vadodara-II Versus Shreeji Enterprise) and Appeal No. APL/SRT/086/2026 (the same officer Versus Kajalben H. Malaviya). Facts were taken from the first appeal.