GST CASE LAW 05.08.2026
GST CASE LAW 05.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Premier M Plex v. Assistant Commissioner Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. Click Here… Read More »