Goods and Service TaxArticle·10 August 2025
Transfer of Leasehold rights before Supreme Court
By JustIDT
Executive Summary
Transfer of Lease hold rights GST issue before Honble Supreme Court
The Supreme Court of India has admitted a SLP filed by the Union of India challenging the Gujarat High Court’s decision in Alfa Tools Private Limited vs. Union of India The issue revolves around whether the transfer of leasehold rights constitutes a taxable "supply" under the GST regime.
The matter has been tagged with the pending challenge in Gujarat Chamber of Commerce and Industry vs. Union of India (Diary No. 33270/2025), which also deals with the same core question.
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Supreme Court to Examine GST Levy on Transfer of Leasehold Rights
Background of the Case
The Supreme Court of India has admitt...
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