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HC determined the GST levy on assignment of leasehold rights for ...


GST Levy on Leasehold Rights Transfer: Interim Order Suspends Adjudication, Maintains Status Quo Under Section 54

May 8, 2025

Case Laws     GST     HC

HC determined the GST levy on assignment of leasehold rights for an industrial plot and constructed buildings through third-party transfer. The court stayed the adjudication order issued against the petitioner, following a precedent in a similar case involving another corporate entity. The interim order effectively suspends the impugned order dated 28th February 2025, maintaining the status quo pending further judicial review of the GST assessment and procedural compliance.

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