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Precedent Map
Safari Retreats v. CC
Landmark
2024 SCC OnLine SC 2691 Supreme Court 03 Oct 2024
Safari RetreatsEicher Motors Dai IchiMohit Minerals VKC FootstepsUoI v. Bharti
RELIEDEicher Motors (1999) 2 SCC 361
+ 14 more
DISTINGUISHEDVKC Footsteps (2021) 88 GST 1
2 paras
CITED IN38 subsequent judgments
Open graph →
Live Wire
SCSafari Retreats — ITC on construction allowed where building is "plant" · 03 Oct CBICCircular 230/24/2024-GST — clarifies place of supply for advertising services DEL HCReassessment notice u/s 148 quashed for vague reasons-to-believe ITATBangalore Bench on s.14A — no disallowance absent exempt income GoMInsurance premium GST rate review — recommendation tabled SCSafari Retreats — ITC on construction allowed where building is "plant" · 03 Oct CBICCircular 230/24/2024-GST — clarifies place of supply for advertising services DEL HCReassessment notice u/s 148 quashed for vague reasons-to-believe ITATBangalore Bench on s.14A — no disallowance absent exempt income GoMInsurance premium GST rate review — recommendation tabled
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Khaitan & Co. Lakshmikumaran & Sridharan NISHITH DESAI Cyril Amarchand Economic Laws Practice AZB & Partners
§ 02 — Judgments

Latest tax judgments,
read like a research note.

Every judgment is read, annotated and structured by tax counsel. No raw PDFs. No filler. Just the law, the ratio and the implication.

Advanced filters Browse all 6 →
Supreme Court GST

Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.

2024 SCC OnLine SC 2691 03 Oct 2024 Bench of 2

Functionality test prevails over the structural test under s. 17(5)(d) CGST Act. A building can qualify as "plant" if it is integral to the taxpayer's output su...

Input Tax Credit s.17(5) Real estate
38 relied 14 cited
Read summary →
Delhi HC Income Tax

Ganesh Dass Khanna v. ITO & Ors.

W.P.(C) 9145/2024 22 Aug 2024 DB

Reassessment proceedings under the new regime (s.148/148A) cannot survive where AO records mechanical, copy-pasted "reasons to believe" without applying mind to...

Reassessment s.148A Natural justice
21 relied 6 cited
Read summary →
CESTAT Customs Editor's pick

Indo Rama Synthetics v. Commr. of Customs (Imp.)

Final Order No. 58821/2024 11 Sep 2024 Mumbai

Classification under CTH 5402 vs 5404 — Tribunal applies the predominant use test and the HSN explanatory notes; reaffirms that Revenue carries the burden in re...

Classification HSN Burden of proof
9 relied 3 cited
Read summary →
Bombay HC Transfer Pricing

Vodafone India Services v. ACIT, Range-2

ITA No. 1812/2024 18 Jul 2024 DB

ALP determination on AMP expenditure — Court holds that "bright-line test" has no statutory basis; benefit to AE must be demonstrated before invoking Chapter X.

ALP AMP Chapter X
17 relied 5 cited
Read summary →
ITAT Income Tax

Infosys BPM Ltd. v. DCIT, Circle 3(1)

ITA No. 1207/Bang/2023 05 Sep 2024 Bangalore

Section 14A disallowance not sustainable in absence of exempt income earned during the year — follows the SC ratio in Maxopp Investment and the Delhi HC line in...

s.14A Rule 8D Exempt income
12 relied 2 cited
Read summary →
Madras HC GST

Tvl. Eicher Motors v. Supt. of CGST & Anr.

W.P. 12345/2024 29 Aug 2024

Refund of accumulated ITC on account of inverted duty structure — formula in Rule 89(5) read with the CBIC's revised circular; refund cannot be denied for input...

Refund Inverted duty Rule 89(5)
7 relied 4 cited
Read summary →
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§ 04 — Issues & topics

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Penalty Input Tax Credit Exemption Reassessment TDS / TCS Reopening · s.147 Classification Refunds SCN & Adjudication Limitation Valuation Capital vs. Revenue Reverse Charge Search & Seizure Cenvat / Cross credit Stay of demand Place of supply Bail Anti-profiteering Cross-empowerment See all issues →
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Input Tax Credit

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ITC on construction (Safari Retreats) 412 Time-limit u/s 16(4) 301 Blocked credits — s. 17(5) 688 ITC on CSR expenditure 118 Reversal — Rule 42 / 43 274 Mismatch — 2A / 2B 512 ITC where supplier defaults 209 Cross-charge & ISD 156
§ 05 — Editorial

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Long-form, advocate-reviewed.

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Featured Review

After Safari Retreats: what really changes for ITC on immovable property.

AK
SM
RV
Aditya Khanna, Sr. Adv. · Shruti Menon · Editorial Board
Executive summary

The Supreme Court's Safari Retreats ruling does not unlock ITC universally — it builds a functional test. We unpack the four conditions, three open questions, and a draft refund template firms can use today.

Key takeaway

"ITC is not a vested right, but a statutory entitlement — and entitlement is now a question of function, not form."

  • 01. What "plant" means after the functionality test
  • 02. The amendment trap: retrospective vs. prospective
  • 03. A draft refund/representation template
Read the Review →
Issue 042 · May 2026
§ 06 — Circulars & Notifications

Every circular,
with the takeaway up top.

Circular / Notif. Date Department Subject Quick takeaway Action
230/24/2024-GST 10 Sep 2024 CBIC · GST Place of supply of advertising services to foreign entities Foreign HQ + ad shown to Indian audience = IGST, not zero-rated. —
21/2024 (CBDT) 06 Sep 2024 CBDT Condonation of delay for filing Form 10-IC under s.115BAA Belated Form 10-IC accepted upto 31 Jan 2025 with conditions. —
17/2024-Customs 28 Aug 2024 CBIC · Cus Revised guidelines on faceless assessment — anchor officer scheme FAGs reorganised; turnaround SLA reduced to 24 hrs. —
228/22/2024-GST 15 Jul 2024 CBIC · GST Clarification on taxability of ESOPs cross-charged by foreign parents Recovery on cost basis not supply; no GST if no mark-up. —
A.P.(DIR) 9/2024 11 Jul 2024 RBI · FEMA Liberalised Remittance Scheme — reporting under LRS for OPI Monthly OPI reporting moves to OID-IR portal; legacy forms sunset. —
14/2024-CT (Rate) 04 Jul 2024 CBIC · GST Rate amendments pursuant to 53rd GST Council recommendations Railway services, hostel accommodation: revised rate sch. —
19/2024 (CBDT) 02 Jul 2024 CBDT Computation of book profit u/s 115JB — clarification on s. 43B(h) Disallowance flows through to MAT computation; examples provided. —
Showing 1–7 of 7 entries
§ 09 — The Brief

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