The site is a repository of Indian GST case laws adjudicated by bodies like the AAR,
AAAR, GSTAT, High Courts, and Supreme Court. These case laws are gradually populated
on the site.
Summaries featuring the essence of the facts and/or rulings, alongside comprehensive
judgments, are available for each case law, including printing capabilities.
The arrangement of case laws is meticulously categorized by industry/sector, specific
subjects (with two hierarchical levels), and pertaining sections and rules, facilitating
streamlined navigation according to users’ specific needs.
Advanced filtering options allow searches by company name, state, year of judgment, and
the adjudicating court.
A 'generic search' function enables users to explore case laws by entering any keyword or
phrase, which then scans various fields to present relevant case law findings.
Case law searches can be conducted using single or multiple criteria across different
fields, such as industry/sector, subject matter, sections, and rules. Selecting multiple criteria
under each category refines the search results to case laws filed under those specific
categories.
When combining multiple search criteria, only those case laws classified under all chosen
categories will be displayed. A "No data found" message suggests the absence of case laws
under the combined selected criteria.
The 'generic search' allows for any keyword or party name to be entered, aggregating all
relevant case laws matching the entered search parameters.
Search results present case laws with summaries or headnotes detailing the case facts or
ruling essence. Additional filters like the party's name, state, judgment year, and court can
be applied for more precise findings. Users can delve into 'more details' for the summaries or
the full judgment text.
For documentation or reference purposes, the website provides an option to print the
summaries/headnotes and the comprehensive case law text available on the judgment's full
display page.