GST CASE LAW Digest 23.5.2026
GST CASE LAW Digest 23.5.2026 Section / Rules / Notifications Case Law Title Brief Summary Citation Relevant Act Section 47 & Section 125 SVR Developers vs. Assistant Commissioner (FAC), Chennai For assessees with a turnover below ₹5 crores, once a late fee under Section 47 is paid for a delayed annual return (GSTR-9), a general… Read More »