The Bombay High Court quashed an order passed under FORM GST DRC-07 regarding GST applicability on a Deed of Assignment transferring land and a constructed building. The petitioner argued the transaction fell under Schedule III, not Schedule II, of the CGST Act. Despite a reply to the show cause notice, the impugned order wrongly stated no response was received. The court remanded the matter for fresh adjudication and directed procedural compliance.

This is the first bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 1191/GST/2024/-25 registered at Police Station Directorate General of GST Intelligence, Raipur Zonal Unit, for the offences punishable under Section 16, Section 132 (1) (b), 132 (1) (c) and 132 (1) (f) of the Central Goods and Services Tax Act, 2017

Heard Mr. N. Venkataraman, the learned Additional Solicitor General appearing for the Revenue and Ms. Anuradha Dutt, the learned counsel appearing for the respondents.

In this writ petition, the petitioner is assailing order dt. 28.02.2022 (Annexure-3) passed by the Joint Commissioner confirming the order dt. 15.12.2020 passed by the 2nd Respondent.

Department of Agriculture, Pune, Maharashtra

North Eastern Electric Power Corporation Limited, Shillong, Meghalaya

Department of Agriculture, Pune, Maharashtra

Indian Institute Of Foreign Trade, New Delhi

New Mangalore Port Authority, Mangalore, Karnataka

Bharatiya Reserve Bank Note Mudran (P) Limited, Bengaluru, Karnataka

Assam Power Distribution Company Limited, Guwahati, Assam

Cotton Corporation Of India Ltd., Coimbatore, Tamilnadu