GST CASE LAWS 17.08.2026
GST CASE LAWS 17.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Rule 28(2) / Section 15(4) In re: Validity of Rule 28(2) & Corporate Guarantee Levy Rule 28(2) and Section 15(4) were upheld as constitutionally valid after reading down the phrase “whichever is higher”; however, retrospective GST levy on corporate guarantees furnished prior… Read More »