Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Gujarat HC Strikes Down GST Demand under Section 74: No GST on Leasehold Assignment
Update / Judgement Date
27 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
GST
The Gujarat High Court held that GST cannot be levied on leasehold rights assignment and struck down a ₹ demand issued under Section 74. The Court observed that transfer of leasehold rights is not a “supply of service” attracting GST, and that the department acted without proper legal basis. This ruling provides major relief to real-estate developers and industries dealing with long-term land leases, clarifying taxability and preventing misuse of extended limitation under Section 74.
