https://www.taxtmi.com/caselaws?id=467140 The text addresses whether assignment of leasehold rights constitutes a 'transfer of land' or instead amounts to a 'supply of service' for GST liability, setting out the legal question of characterisation for indirect tax purposes and its operative consequence for tax treatment. The only operative judicial outcome recorded is that delay in filing was condoned. The entry also notes a related SLP(C)(D) No. 33270 of 2025 is drawing the Court's attention, indicating parallel consideration of the same tax characterization issue. en-us Fri, 10 Oct 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467140 The text addresses whether assignment of leasehold rights constitutes a 'transfer of land' or instead amounts to a 'supply of service' for GST liability, setting out the legal question of characterisation for indirect tax purposes and its operative consequence for tax treatment. The only operative judicial outcome recorded is that delay in filing was condoned. The entry also notes a related SLP(C)(D) No. 33270 of 2025 is drawing the Court's attention, indicating parallel consideration of the same tax characterization issue. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467140