https://www.taxtmi.com/caselaws?id=788380 Absolute assignment of leasehold rights in GIDC land was treated as a transfer of the leasehold interest itself, not a mere service of use or enjoyment. Applying the GST scheme on scope of supply, the Court held that such a transfer of benefits arising from immovable property falls outside the taxable supply of services and is not exigible to GST under the State GST law. On that basis, the show-cause proceedings and demand based on the assignment transaction could not stand, and the impugned demand order was set aside. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788380 Absolute assignment of leasehold rights in GIDC land was treated as a transfer of the leasehold interest itself, not a mere service of use or enjoyment. Applying the GST scheme on scope of supply, the Court held that such a transfer of benefits arising from immovable property falls outside the taxable supply of services and is not exigible to GST under the State GST law. On that basis, the show-cause proceedings and demand based on the assignment transaction could not stand, and the impugned demand order was set aside. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788380