https://www.taxtmi.com/caselaws?id=773221 Gujarat HC held that assignment of leasehold rights in immovable property allotted by government industrial development corporation does not constitute taxable supply under GST. Following precedent in Gujarat Chamber of Commerce case, the court ruled that such assignments are not subject to GST. Additionally, transfer from partnership to sole proprietorship was deemed internal reorganization exempt from GST. Orders demanding GST, interest, and penalty were quashed and set aside. Petition allowed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773221 Gujarat HC held that assignment of leasehold rights in immovable property allotted by government industrial development corporation does not constitute taxable supply under GST. Following precedent in Gujarat Chamber of Commerce case, the court ruled that such assignments are not subject to GST. Additionally, transfer from partnership to sole proprietorship was deemed internal reorganization exempt from GST. Orders demanding GST, interest, and penalty were quashed and set aside. Petition allowed. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773221