Terahertz (THz) technology has attracted tremendous attention recently due to its promising applications in various domains such as medical, biological, industrial imaging, broadband, safety, communication, radar, space science, and so on. Due to non-availability of powerful sources and highly sensitive and efficient detectors, the so-called THz gap remains largely unfilled. Despite seamless efforts from electronics and photonics technology researchers, the desired level of technology development to fill the THz gap still remains a challenge. GaN-based HEMT structures have been investigated as potential THz sources and detectors by a number of researchers. This chapter presents a very new and versatile mechanism for electrical tuning of intersubband transitions (ISBT) GaN high electron mobility transition (HEMT) devices. ISBT phenomena are usually demonstrated in photonic devices like a quantum cascade laser (QCL). Here we explore ISBT in an electronic GaN HEMT device. Conventional photonic devices like a QCL are operated at cryogenic temperature to minimize thermal effect. Tuning the conduction band through external gate bias is an advantage of an HEMT device for room temperature (RT) THz applications. This chapter demonstrates the theoretical and experimental novel ISBT phenomenon in GaN HEMT is for potential ambient applications in the THz range.