Assistant Commissioner (Anti Evasion) & Anr. Vs Aerocom Cushions Private Limited
Date: May 21, 2026
Court: Supreme Court
Type: Special Leave Petition
Subject Matter
Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST. HC Ruling Upheld.
Summary
The Supreme Court dismissed the special leave petition, affirming the High Court's judgment and declining to interfere with its order. Summary of Facts and Dispute: Impugned Action: The High Court's judgment and order were challenged via a special le…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Delay condoned. 2. We are not inclined to interfere with the impugned judgment and order of the High Court, hence, the special leave petition is dismissed. 3. Pending application(s), if any, shall stand disposed of.