Bombay HC Stays GST Demand on Assignment of Long-Term Leasehold Rights in Land

B. Sorabji Vs Union of India & Ors. (Bombay High Court) Bombay High Court has temporarily halted a Goods and Services Tax (GST) demand related to the assignment of long-term leasehold rights in land and the structures built upon it. The core issue in B. Sorabji vs. Union of India & Ors. centers on whether such a transaction, involving a lump sum consideration, constitutes a “supply of service” under the Central/State Goods and Services Act, 2017, and is therefore subject to GST. The petitioner argued that this matter is already addressed by a Gujarat High Court decision. Th...