Last updated: 20 October 2026
Legal Tax Guru publishes summaries, headnotes and analysis of judgments of the Supreme Court of India, High Courts, the Appellate Authority for Advance Ruling (AAAR) and the Authority for Advance Ruling (AAR). This policy explains how these digests are prepared and how readers should use them.
1. Nature of our judgment digests
- Every case law post on Legal Tax Guru is an editorial digest – a summary of the court's or authority's decision written by our editorial team. It is not the judgment itself.
- Headnotes, key holdings, "Practical Impact" sections and FAQs are our editorial interpretation and are provided only to help readers understand the decision quickly.
- Passages marked as "Important Paragraphs" are reproduced from the judgment, with paragraph numbers, for reference.
2. The original judgment is the only authoritative version
If you notice any error, omission, inconsistency or ambiguity in any summary, headnote, citation, date, party name, paragraph number or quotation published on this website, the original judgment shall prevail. Readers must always check the original judgment before relying on it, citing it, or taking any decision based on it.
- For Supreme Court judgments, the official source is the Supreme Court of India website: www.sci.gov.in.
- For High Court judgments, refer to the website of the concerned High Court or the eCourts portal.
- For AAR/AAAR rulings, refer to the official website of the concerned GST authority.
Wherever available, each post provides a link to the official copy of the judgment.
3. How we prepare our digests
- Digests are prepared from the official copy of the judgment published by the court or authority.
- Neutral citations (such as INSC numbers), case numbers, dates, bench composition and paragraph references are taken from the judgment and checked before publication.
- We do not add facts, figures or conclusions that are not found in the judgment. Submissions of parties are identified as submissions and are not presented as findings of the court.
4. Not legal advice
The content on this website is for general information and educational purposes only. It does not constitute legal, tax or professional advice and does not create any advocate–client or professional relationship. Readers should consult a qualified professional for advice on their specific facts.
5. Subsequent developments
A judgment may later be reviewed, recalled, modified, overruled, or affected by a legislative amendment (including retrospective amendments) or a subsequent notification or circular. A digest reflects the judgment as on the date of the decision and may not be updated for later developments. Readers should verify the current legal position.
6. Corrections
We aim for accuracy. If you find an error in any post, please write to our editorial desk through the Contact page with the post link and the relevant paragraph of the original judgment. Verified errors are corrected promptly.
7. Limitation of liability
Legal Tax Guru, LTG Publication Private Limited, its editors and authors shall not be liable for any loss or damage arising from reliance on any summary, headnote or analysis published on this website without verifying the original judgment.
See also our general Disclaimer, Terms and Conditions and Privacy Policy.
