Knowledge

Case Law Updates

Rulings that change positions, with the practical takeaway for your business.

High Court: assignment of leasehold rights treated as transfer of immovable property

A High Court holds that the assignment of long-term leasehold rights in industrial land is a transfer of immovable property, falling outside the scope of GST.

High Court · Illustrative — replace with the actual citation

15 May 20261 min read

Court: genuine ITC cannot be denied solely for a supplier's default

Where the recipient has paid the tax and holds a valid invoice for a genuine transaction, credit should not be reversed merely because the supplier failed to deposit tax — without first proceeding against the supplier.

High Court · Illustrative — replace with the actual citation

30 April 20261 min read

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