https://www.taxtmi.com/caselaws?id=782896 Absolute transfer of leasehold rights in an immovable property by a lessee to an assignee is not a supply of service under the GST regime. The Court applied the prior binding view that, although the original GIDC lease and enjoyment of the plot may fall within the inclusive scope of supply, a subsequent assignment of leasehold rights is a transfer of benefits arising out of immovable property and falls outside Section 7(1)(a) of the State GST Act read with Schedule II and Schedule III. GST was therefore not leviable on the assignment, and the show-cause notice could not survive; the writ petition was allowed and the demand proceedings were quashed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782896 Absolute transfer of leasehold rights in an immovable property by a lessee to an assignee is not a supply of service under the GST regime. The Court applied the prior binding view that, although the original GIDC lease and enjoyment of the plot may fall within the inclusive scope of supply, a subsequent assignment of leasehold rights is a transfer of benefits arising out of immovable property and falls outside Section 7(1)(a) of the State GST Act read with Schedule II and Schedule III. GST was therefore not leviable on the assignment, and the show-cause notice could not survive; the writ petition was allowed and the demand proceedings were quashed. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782896