Judgement

Judgements serve as a precedent and are binding on the subordinate authority. Judgements consist of various facts and submissions of different taxpayers falling in various categories. Judgements are also useful in determining whether any Goods and Services Tax liability arises on any output and input activity of the taxpayers. Judgements play a vital role in the era of the erstwhile regime, since it provides clarity on various issues based on various facts and circumstances. In the Goods and Services Tax regime also, taxpayers also got the information about the precedents as followed by the Hon’ble Courts while framing their decisions on the particular matter or issue such as Input Tax Credit, Assessment, Appeals and Revision, Administration, Demands and Recovery, Levy and Collection of Tax, Offences and Penalties, Refunds, Returns, Registration, Transitional Provisions etc. Judgements help the taxpayer to adopt the measures or procedures to be followed under the law and what actually needs to be performed in case of specific certain circumstances. These judgements have been sourced from the original court order by gstindiaguide.com and have been supplemented by summary of facts, issues, and decision for ease of use & easy understanding of the reader. Theses judgements cover various topics like Input Tax Credit, Assessment, Appeals and Revision, Administration, Demands and Recovery, Levy and Collection of Tax, Offences and Penalties, Refunds, Returns, Registration, Transitional Provisions etc. gstindiaguide.com has also categorized the above judgements into various categories.