https://www.taxtmi.com/caselaws?id=785579 Assignment of leasehold rights for consideration is treated as transfer of benefits arising from immovable property and therefore falls outside the statutory scope of supply, so the transaction is not taxable as a supply of goods or services under the GST framework; consequence: tax paid on such leasehold transfer is refundable. A deficiency memo rejecting the refund application for illegible documents and absence of a GST Council notification was issued, but the state accepted that a fresh refund application will be considered and ordered payment of the refund within two weeks of receipt. Parties are anonymised and procedural defects were waived pending application. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 07 Feb 2026 12:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785579 Assignment of leasehold rights for consideration is treated as transfer of benefits arising from immovable property and therefore falls outside the statutory scope of supply, so the transaction is not taxable as a supply of goods or services under the GST framework; consequence: tax paid on such leasehold transfer is refundable. A deficiency memo rejecting the refund application for illegible documents and absence of a GST Council notification was issued, but the state accepted that a fresh refund application will be considered and ordered payment of the refund within two weeks of receipt. Parties are anonymised and procedural defects were waived pending application. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785579