CASE LAW

Authority

One liner

2025(07)LCX0432

Punjab Haryana High Court

Barkha Bansal
Detaining a summoned person overnight by GST officials, absent formal arrest or judicial oversight, is a violation of constitutional rights.
2025(07)LCX0245

Bombay High Court

Ashrafbhai Ibrahimbhai Kalavdiya
Amendments with retrospective effect must be fairly considered in pending rectification applications under GST.