GST CASE LAWS 08.09.2026
GST CASE LAWS 08.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Peekay Industries v. Commissioner of Commercial Taxes GSTR-3B and GSTR-2A mismatches alone cannot be treated as conclusive proof of wrongful ITC availment without enquiring into suppliers or examining reconciliations, and circular verification requirements cannot be applied retrospectively outside their specified… Read More »