GST on assignment of leasehold rights remains under consideration as pending adjudication is stayed in connected matters.

GST liability on assignment of leasehold rights in land together with buildings for a lump sum consideration was noted as requiring consideration in light of an existing High Court view. Pending show cause notices and related adjudication orders in the identified matters were stayed, and the petition was kept on board for directions with the connected matter. The text does not record a final determination on the taxability issue, only interim protection pending further hearing.

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Issues: Whether GST can be levied on assignment of leasehold rights in land together with buildings constructed thereon for a lump sum consideration, and whether adjudication of pending show cause notices and related adjudication orders involving similarly placed members should remain stayed pending further hearing.

Outcome: The issue was noted as requiring consideration in light of an existing High Court view, and adjudication of pending show cause notices and related adjudication orders in the identified matters was stayed. The petition was kept on board for directions with the connected matter.

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