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Case Overview On 11 April 2025, the Kerala High Court gave a very important decision in Indian Medical Association (IMA) v. Union of India (UOI). The case was about whether […]
Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) 📝 TL;DR – Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated […]
Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (2023) Issue: Input Tax Credit (ITC) on construction of immovable property used for leasing Introduction The Goods and Services Tax (GST) […]
Suncraft Energy Pvt. Ltd. vs Assistant Commissioner, State Tax (2023) 1. Background of the Case This case is about the Input Tax Credit (ITC) system under the Goods and Services […]
1. Background of the Case The case concerns corporate guarantees and whether issuing them amounts to a “taxable service” under the indirect tax regime before GST (i.e., under the Finance […]
Top 10 GST Case Laws Since 2017: Judgments and Impact 1. Gameskraft GST Case Law- GST on Online Gaming Parties involved- Directorate General of GST Intelligence vs. Gameskraft Technologies Pvt. Ltd. […]
The Goods and Services Tax (GST) is the most significant tax reform in independent India. Launched on 1st July 2017, GST replaced a complex web of indirect taxes with a […]
