GST CASE LAW DIGEST 12.6.2026
GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »