I am sorry, but the case information you have provided is incomplete and appears to be referring to a section of the Central Goods and Services Tax Act, 2017 rather than a specific court case. A section of an Act is not a court case. To provide a summary, I need information about a specific legal dispute that was decided by a court (e.g., the name of the case, the parties involved, and a summary of the facts and arguments). Please provide a valid case name and relevant details.