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        2023 (6) TMI 637 - SCH - GST

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        Supreme Court Rejects Special Leave Petition, Maintains Lower Court's Stance on GST Interpretation Without Detailed Examination 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 ...
                      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.

                          Supreme Court Rejects Special Leave Petition, Maintains Lower Court's Stance on GST Interpretation Without Detailed Examination

                          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 land" as a service under the Central GST Act, 2017. The court found no compelling reason to deviate from the lower court's ruling.


                          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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