Landmark JudgmentSupreme Court of IndiaUnion of India v. Torrent Power: IGST refund to the Consumer Welfare FundOn 10 February 2026, a two-judge bench ordered ₹19.28 crore IGST refund credited to the Consumer Welfare Fund, holding Section 54 CGST Act an exhaustive code and rejecting an 'alien modality' tariff-adjustment route.Valkya Editorial·1 Jun 2026·10 min