Key GST Rulings: Leasehold Rights & Notice Service Procedures

1. GST Not Applicable to Assignment of Leasehold Rights
The Hon’ble Gujarat High Court has ruled that the assignment of leasehold rights constitutes a transfer of immovable property, thereby exempting it from GST. This judgment provides clarity and relief to the real estate and industrial sectors, addressing a long-standing taxability concern.

2. Procedural Safeguards in GST Notice Service
The Hon’ble Madras High Court (Madurai Bench) has emphasized that GST notices must be served through all prescribed statutory modes before relying on electronic service. The ruling strengthens taxpayer rights and ensures procedural fairness in tax compliance.