GST Case laws 19.08.2026
GST Case laws 19.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Torrent Power Ltd. v. Union of India Corporate guarantees issued by parent companies for subsidiaries without consideration qualify as “business” under Section 2(17) and Schedule I; profit motive, continuity, or volume is immaterial. Click Here Central Goods and Services Tax… Read More »