https://www.taxtmi.com/caselaws?id=783274 HC, in a batch of petitions challenging the constitutional validity of certain CGST provisions relating to levy of GST on assignment of leasehold rights in industrial plots and constructed buildings, did not adjudicate the merits. The Court deferred final hearing to 6 February 2026, subject to overnight part-heard matters, and directed petitioners to immediately serve requisite notices and file affidavits of service. With these procedural directions, the petitions were formally disposed of, leaving all substantive issues on GST levy and scope of "supply" open for future determination. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783274 HC, in a batch of petitions challenging the constitutional validity of certain CGST provisions relating to levy of GST on assignment of leasehold rights in industrial plots and constructed buildings, did not adjudicate the merits. The Court deferred final hearing to 6 February 2026, subject to overnight part-heard matters, and directed petitioners to immediately serve requisite notices and file affidavits of service. With these procedural directions, the petitions were formally disposed of, leaving all substantive issues on GST levy and scope of "supply" open for future determination. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783274