Orissa High Court

Safari Retreats: Supreme Court Adopts a ‘Strict’ Stance

October 9, 2024October 9, 2024

The Supreme Court pronounced its judgment in the Safari Retreats case a few days ago. The judgment involved interpretation of Section 17(5), CGST Act, 2017, specifically clauses (c) and (d) read with two Explanations contained in the… Read More »

Understanding Orissa High Court’s Judgment in Safari Retreats Case

October 5, 2023

This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats case.[1] While the judgment was pronounced by the High Court in April 2019, its current relevance stems from the appeal against the judgment… Read More »