Dhiraj Can Co. Pvt. Ltd vs The Union Of India on 4 July, 2025

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(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1 The present petition preferred under

Articles 226 and 227 of the Constitution of

India assails the correctness and validity of

order dated 29.08.2024 under Sec.73 of the

State Goods & Service Tax Act (hereinafter

referred to as ‘the Act’ for short), whereby,

respondent No.4 (hereinafter referred to as

‘the respondent’ for short) has confirmed

liability considering the assignment of lease

hold rights by the petitioner in favour of

NEUTRAL CITATION

C/SCA/3596/2025 ORDER DATED: 04/07/2025

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M/s. Acquire Chemicals as supply of service

u/s. 1-1(A) of the Act and classified under

heading 9972.

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