Search Results Page
Search Results
1 - 10 of 13 (0.26 seconds)Section 12 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
The Integrated Goods and Services Tax Act, 2017
Section 7 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Section 9 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Gujarat Chamber Of Commerce & Industry & vs Union Of India Thro' Secretary & 2 on 17 March, 2017
In view of the fact that this Court has
already set aside the show cause notice dated 03.08.2024 in
Special Civil Application No. 12828 of 2024 and considering the
decision of this Court in the case of Gujarat Chamber of
Commerce and Industry (supra), the impugned Order-in-
Article 226 in Constitution of India [Constitution]
Byramjee Jeejeebhoy (P) Ltd vs State Of Maharashtra on 3 April, 1963
68. The Hon'ble Apex Court in case of Byramjee Jeejeebhoy (P)
Ltd vs State Of Maharashtra reported in AIR 1965 Supreme
Court 590 while holding as to what a lease contemplates has
observed that a demise or a transfer of a right to enjoy land for
a term or in perpetuity in consideration of a price paid or
promised or services or other things of value to be rendered
periodically or on specified occasions to the transferor. The
words "transfer of right to enjoy such property" indicates that
all the rights of ownership are not transferred. Therefore, the
significance of those words as indicative of the limited estate
transfer is apparent in contrasted which flows in section 54
where a sale is defined as "transfer of ownership in exchange
for a price". Therefore, while assignment conveys the whole
interest in the property which passes to the assignee along with
Page 9 of 13
Uploaded by PHALGUNI PATEL(HC00175) on Tue Aug 05 2025 Downloaded on : Tue Aug 05 21:59:21 IST 2025
NEUTRAL CITATION
C/SCA/8060/2025 JUDGMENT DATED: 01/08/2025
undefined
rights and liability to sue and be sued upon the covenants in the
original lease.