Tag Archives: GST CASE LAWS DIGEST

GST CASE LAWS DIGEST 05.09.2026 GST CASE LAWS DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Cart Infralog Ltd. v. Additional Commissioner Where the assessee proved possession of invoices, receipt of goods, and payment, denial of ITC solely due to supplier’s tax default or non-reflection in GSTR-2A was unsustainable; the… Read More »

GST CASE LAWS DIGEST 08.06.2026 Relevant Act Section / Provision Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Input Tax Credit (GSTR-3B vs 2A) Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise Click Here The High Court set aside an ex parte assessment order passed due to an… Read More »