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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Rejects Special Leave Petition, Maintains Lower Court's Stance on GST Interpretation Without Detailed Examination</h1> SC dismissed the SLP, upholding the HC's decision without delving into the specifics of the GST notification or the interpretation of 'licence to occupy ... Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - HELD THAT:- The question of exemption granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 w.e.f., 01.07.2017 not gone into - scope and ambit of the expression in Clause 2 (a) of Schedule-II “licence to occupy land is a supply of services” of the Central Goods and Services Act, 2017 not examined. The special leave petition is dismissed. The Supreme Court dismissed the special leave petition, stating that they do not find any reason to take a different view than the High Court. They clarified that they have not examined the exemption granted by Notification No. 12 of 2017-CT (Rate) and the scope of the expression 'licence to occupy land is a supply of services' under the Central Goods and Services Act, 2017.

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