GST CASE LAWS 25.09.2026
GST CASE LAWS 25.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 9 Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd. Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing… Read More »