IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15003 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==================================================

Approved for Reporting Yes No ✔

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M/S. SIEMENS LTD. THROUGH AUTHORISED SIGNATORY MANOJ DHIRAJLAL PALA Versus UNION OF INDIA & ORS.

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Appearance:

MR TUSHAR JARWAL assisted by KRISHAL H PATEL(9644), RAHUL SATEEJA, DALIYA SINGH & FARAAHAT ASHAR SHAHAB for the Petitioner(s) No. 1 GOVERNMENT PLEADER for the Respondent(s) No. 2 NIDHI T VYAS(7772) for the Respondent(s) No. 1,3 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 21/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Tushar Jarwal for the petitioner, Ms. Nidhi Vyas, learned advocate for the respondents.

2. Having regard to the controversy arising in the petition which is in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.

3. Rule returnable forthwith. Learned advocates waives service of notice of rule on behalf of the respective parties.

4. The present petition preferred under Articles 226 and 227 of the Constitution of India assails the correctness and validity of show cause notice dated 15.09.2025 rendered under Section 74 of the Central Goods & Service Tax Act, 2017 (hereinafter referred to as ‘the Act’ for short), inter alia considering the assignment of lease hold rights by the petitioner in favour of M/s. LM Wind Power Blades India Private Limited as supply of service under Section 7(1)(a)of the Act and classified under Heading 9972 of Tariff Code.

5. The brief facts leading to filing of the present petition is that Gujarat Industrial Development Corporation (hereinafter referred to as ‘GIDC’), which is established under the Gujarat Industrial Development Act, 1962, acts as a nodal agency of Government of Gujarat for the purpose of development of industrial areas /estates. GIDC gives lands to industries on lease, generally for a period of 99 years. GIDC issues an allotment letter to the industry desiring to take plots developed by the GIDC. Allotment letter would set various terms and conditions on which the allotment is being made, including the method and manner in which premium is required to be paid.

5.1 GIDC had originally allotted two subject land parcels in Halol, Gujarat to Hindustan Motors Limited (“HML”) on a 99-year lease starting from 20.01.1985. HML subsequently assigned and transferred these leasehold rights to Siemens through two Deeds of Assignment dated 11.04.2011 and 29.06.2011. Later, upon receiving the necessary approval from GIDC, the petitioner assigned these land parcels to M/s. LM Wind Power Blades India Private Limited through two separate Deeds of Assignment :

(a) Deed of Assignment dated 04.07.2019 (“Deed of Assignment I”): This covered leasehold land measuring approximately 2,04,120.37 square meters (refer to Recital D of Annexure B at Page No. 73) in Halol Industrial Area (Phase III) along with certain structures and movable assets located on the land (“Phase I Property”).

(b) Deed of Assignment dated 06.08.2019 (“Deed of Assignment II”): This covered leasehold land measuring approximately 1,37,710.47 square meters (refer to Recital D to Annexure B at Page No. 107) in the same industrial area (“Phase II Property”).

The Deed of Assignment I and Deed of Assignment II are collectively referred to as Deed of Assignments. The petitioner, in lieu of deeds of assignment, received total consideration amounting to Rs.193,50,00,000/- from M/s. LM Wind Power Blades India Private Limited for transferring his leasehold rights.

5.2. It is the case of the petitioner that it received a letter dated 14.06.2025 from the Superinten