No GST on Transfer of Leasehold Rights as this is Not a Supply of Services: Bombay HC

Hindustan Equipment Craft Vs Assistant Commissioner of State Tax (Bombay High Court) The writ petition challenged an order dated 30 December 2025 issued by the Assistant Commissioner of State Tax pursuant to a show cause notice dated 22 September 2025. The notice had been issued under Section 75 of the Maharashtra Goods and Services Tax Act, 2017, seeking to demand GST from the petitioner under Section 73(5) on the ground that the petitioner had allegedly concealed a transaction involving the assignment of leasehold rights in a plot belonging to the Maharashtra Industrial Development Corporati...