https://www.taxtmi.com/caselaws?id=767501 HC held the deed of assignment was a sale/transfer of leasehold rights-a transfer of benefits in immovable property-not a taxable supply under the CGST Act. The court found the scope of supply provisions and relevant Schedule entries inapplicable to such assignments, concluding the transaction is not subject to GST levy. Consequently the petition succeeded and the show-cause notice issued by the respondent was held ex facie illegal, without jurisdiction, and was quashed and set aside. en-us Thu, 06 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767501 HC held the deed of assignment was a sale/transfer of leasehold rights-a transfer of benefits in immovable property-not a taxable supply under the CGST Act. The court found the scope of supply provisions and relevant Schedule entries inapplicable to such assignments, concluding the transaction is not subject to GST levy. Consequently the petition succeeded and the show-cause notice issued by the respondent was held ex facie illegal, without jurisdiction, and was quashed and set aside. Case-Laws GST Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767501