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    <title>2025 (3) TMI 1237 - BOMBAY HIGH COURT</title>
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    <description>GST treatment of assignment of leasehold rights in land and buildings was noted as able, with reference to a Gujarat High Court view that such assignment is a transfer of benefits arising from immovable property and may fall outside the GST scope of supply. In the absence of any contrary view before the Bombay High Court, the matter was treated as requiring consideration along with connected petitions, and interim protection was granted. The show cause notice dated 13 November 2024 remains stayed pending further consideration.</description>
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