GST CASE LAW DIGEST 10.6.2026
GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »