GST CASE LAWS DIGEST 05.09.2026
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 »