https://www.taxtmi.com/caselaws?id=774622 Assignment by sale and transfer of leasehold rights in an industrial plot was treated as a transfer of benefits arising from immovable property, not as a taxable supply of service under the State GST law. The transaction was considered outside section 7(1)(a), not covered by clause 5(b) of Schedule II, and within the exclusion reflected in clause 5 of Schedule III. On that basis, the GST levy under section 9 on the transfer of leasehold rights was unsustainable, and the show-cause notice and consequential demand order were quashed. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774622 Assignment by sale and transfer of leasehold rights in an industrial plot was treated as a transfer of benefits arising from immovable property, not as a taxable supply of service under the State GST law. The transaction was considered outside section 7(1)(a), not covered by clause 5(b) of Schedule II, and within the exclusion reflected in clause 5 of Schedule III. On that basis, the GST levy under section 9 on the transfer of leasehold rights was unsustainable, and the show-cause notice and consequential demand order were quashed. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774622