https://www.taxtmi.com/caselaws?id=792307 Assignment or transfer of leasehold rights was treated as a transfer of immovable property rather than a taxable supply of services under GST in the circumstances noted. On that basis, the High Court held that Schedule II clause 2(b) did not apply and the show cause notice issued under Section 74(1) of the CGST Act was unsustainable, resulting in relief to the assessee. The Supreme Court condoned delay and dismissed the special leave petition, declining to interfere with the High Court's judgment and order. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 15:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792307 Assignment or transfer of leasehold rights was treated as a transfer of immovable property rather than a taxable supply of services under GST in the circumstances noted. On that basis, the High Court held that Schedule II clause 2(b) did not apply and the show cause notice issued under Section 74(1) of the CGST Act was unsustainable, resulting in relief to the assessee. The Supreme Court condoned delay and dismissed the special leave petition, declining to interfere with the High Court's judgment and order. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792307