Supreme Court Dismisses Revenue’s SLP; Affirms No GST on Assignment of Leasehold Rights in Industrial Land.The Hon’ble Supreme Court has dismissed the Special Leave Petition filed by the Revenue Department in the case of Assistant Commissioner (Anti Evasion) & Anr. v. Aerocom Cushions Private Limited [SLP (Civil) Diary No. 26041 of 2026, dated May 22, 2026].By dismissing the SLP, the Supreme Court has upheld the judgment of the Hon’ble Bombay High Court, thereby affirming that the assignment of leasehold rights in industrial land is not subject to GST.