https://www.taxtmi.com/highlights?id=96033 Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. - HC en-us Wed, 14 Jan 2026 12:15:12 +0530 Wed, 14 Jan 2026 12:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96033 Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. - HC Highlights GST Wed, 14 Jan 2026 12:15:12 +0530 https://www.taxtmi.com/highlights?id=96033