The petitioner submitted that all relevant documents, including e-way bills, invoices, payment slips, and bank details, had been furnished to establish the genuineness of the transactions

The Supreme Court will decide whether the GLDC’s soil conservation and land reclamation activities are liable to service tax or exempt as government functions.

“There can be no doubt that ‘crypto currency’ is a property. It is not a tangible property nor is it a currency. However, it is a property, which is capable of being enjoyed and possessed (in a beneficial form). It is capable of being held in trust."