Official sources
Use the official source for the controlling wording, footnotes, effective date and amendment history.
Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.
Research path
Read the current section, connected Rules, forms, notifications and Circulars.
Use the Supreme Court records listed above, subject to exact paragraph and amendment-survival review.
Identify territorial authority, conflicting decisions and Supreme Court appeal status.
Review GSTAT filing and pre-deposit modules, remembering the limited statutory binding effect.
Attach sources, factual comparison, assumptions, contrary authority and reviewer sign-off.
Practical example
A tax team researching Sections 107 and 112 - appeals opens the operative text first, then follows the national, jurisdictional and ruling layers. The conclusion identifies the controlling authority and does not cite an AAR as binding on an unrelated taxpayer.
Finin2min Q&A
Can the case summary replace the judgment?
No. The full official judgment, exact paragraph and later history control.
What is the amendment-survival test?
Compare the provision and Rule decided with the current text, effective date and retrospective amendments.
How should contrary High Court decisions be handled?
Apply the jurisdictional hierarchy, identify conflict, check Supreme Court treatment and disclose the competing view.
Finin2min authority-survival check
Use the provision citator as a bridge, not as a substitute for the source. Match the tax period to the then-operative section, Rule and notification; then test every cited authority for later appeal, review, amendment, distinguishing facts and jurisdiction.
Working paper
- Freeze the relevant tax period and transaction facts.
- Open the operative provision and subordinate legislation for that period.
- Record the court/authority hierarchy and the exact proposition being relied on.
- Capture paragraph pinpoints and later treatment before forming the compliance position.