Shanti Prime Publication Pvt. Ltd.
Levy of GST on the one-time lease premium —Long term lease—Letting out of plots of land on lease basis.
Held that— Delay condoned - Issue notice, returnable in six weeks.
[BUILDERS ASSOCIATION OF NAVI MUMBAI AND ANR. VERSUS UNION OF INDIA & ORS. ]  3 TAXLOK.COM 055 (SC)