https://www.taxtmi.com/caselaws?id=769463 GST is discussed in the context of assignment of leasehold rights in a plot of land, together with buildings, for lump-sum consideration. The text notes a prior Division Bench view that such an assignment is a transfer of benefits arising from immovable property and therefore falls outside the scope of supply under Section 7(1)(a) of the CGST Act, read with Schedule II and Schedule III. In light of that existing view and no contrary authority being shown, the matter was treated as needing consideration with connected petitions. Pending final hearing, ad-interim protection was granted against the impugned order. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769463 GST is discussed in the context of assignment of leasehold rights in a plot of land, together with buildings, for lump-sum consideration. The text notes a prior Division Bench view that such an assignment is a transfer of benefits arising from immovable property and therefore falls outside the scope of supply under Section 7(1)(a) of the CGST Act, read with Schedule II and Schedule III. In light of that existing view and no contrary authority being shown, the matter was treated as needing consideration with connected petitions. Pending final hearing, ad-interim protection was granted against the impugned order. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769463