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 Section. The judgment has been greeted with a mixed response by tax community with some… 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 being currently heard by the Supreme Court. This post is an attempt to understand the… Read More »