GST, SC Judgement Dated 11/09/2025 – Revenue could tax only if case fell within four corners of Statute, not on legislative intent or substance 

Case of Shiv Steels vs State of Assam, SC Judgement Dated 11^th September 2025. The apex court held that the Revenue authorities could not impose tax on the basis of legislative intent, substance, or analogy, unless the case strictly fell within the provisions of the statute. 

(Link: SC Judgement Dated 11/09/2025)