Gujarat High Court Quashes Show Cause Notice in GST Case — Assignment of Leasehold Rights Not a Supply of Service. Transfer of leasehold rights in land by way of assignment is not a supply of service under Section 7(1)(a) of the Central Goods and Services Tax Act, 2017, as it constitutes a transfer of title in goods or an interest in immovable property, not a service.
27 Jan 2026The petitioner, M/s Jubilee Engineers, was allotted a plot of land by the Gujarat Industrial Development Corporation (GIDC) on a 99-year lease startin...
