Hindustan Equipment Craft Vs Assistant Commissioner of State Tax (Bombay High Court)
Date: February 26, 2026
Subject Matter
Assignment of Long-Term Leasehold Rights is Transfer of Immovable Property, Not Subject to GST
Summary
The Bombay High Court has allowed the petition, setting aside the order demanding GST on the assignment of long-term leasehold rights. The Court ruled that such an assignment constitutes a transfer of immovable property, not a supply of services, and…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 2] Issue Rule returnable forthwith. The learned A.G.P. waives service of Rule on behalf of the respondents. With consent of the learned Counsel for the petitioner and the learned A.G.P, the petition is taken up for final hearing. 3] The challenge is to the impugned order dated 30/12/2025 passed by respondent no.1 arising out of show cause…