GST CASE LAW 01.08.2026
GST CASE LAW 01.08.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 54 Alstom Transport India Ltd. v. Union of India Omission of Rules 89(4B) and 96(10) without a saving clause rendered all pending SCNs and orders under those rules lapsed ab initio, warranting the quashing of the adjudication order… Read More »