Case Law

Case law is a collection of reported cases that form a body of law within a given jurisdiction. It interprets and applies existing laws to a particular situation and clarifies them whenever necessary. This process establishes a legal precedent that other courts should follow, which will help drive future rulings and interpretations of a particular law.

Businesses should be familiar with the important GST case laws relating to the ITC to ensure they are not penalized for not collecting due debts. These state-wise GST case laws highlight recent decisions and seek to understand how they affect ITC claims under GST.