| January 17, 2026 |
17.01.2026: Telangana High Court struck down Rule 39(1)(a) to the extent it mandates same-month distribution of ITC by an ISD, as the parent statute did not prescribe or permit any time limit. |
| January 17, 2026 |
17.01.2026: Once the statutory requirements under Section 62(2) are fulfilled, recovery proceedings based on the assessment order cannot be continued: Andhra Pradesh High Court |
| January 16, 2026 |
16.01.2026: Mechanical reliance on figures in GSTR-3B without considering rectifications in GSTR-9 and GSTR-9C reflects non-application of mind : Calcutta High Court |
| January 16, 2026 |
16.01.2026: Bona fide and inadvertent errors in GST returns must be permitted to be rectified, where no revenue loss is involved: Gujarat High Court |
| January 15, 2026 |
15.01.2026: Amendments curtailing limitation periods cannot retrospectively extinguish vested rights; change in the definition of “relevant date” under Section 54 w.e.f. 01.02.2019 is prospective in operation: Jammu and Kashmir and Ladakh High Court |
| January 15, 2026 |
15.01.2026: Goods seized under GST must be returned if no notice is issued within six months, Belated confiscation proceedings cannot cure earlier statutory violations: Gujarat High Court |
| January 14, 2026 |
14.01.2026: Assignment of long-term leasehold rights with consent of an industrial development corporation amounts to transfer of benefits arising out of immovable property, not a supply of services: Bombay High Court |
| January 14, 2026 |
14.01.2026: Section 74A is the exclusive provision for initiation of proceedings from 01.04.2024 onwards; Sections 73 and 74 cannot be invoked for FY 2024–25: Madras High Court |
| January 13, 2026 |
13.01.2026: Revisional Jurisdiction under Section 108 Cannot Be Invoked to Revise Audit Reports, Audit Findings Must Culminate in Proceedings under Sections 73 or 74: Karnataka High Court |
| January 13, 2026 |
13.01.2026: Refund of GST Appellate Pre-Deposit Governed by Section 107(6) Read with Section 115, Not Section 54: Supreme Court Clarifies |
| January 12, 2026 |
12.01.2026: Blocking of Electronic Credit Ledger Beyond Statutory One-Year Limit Under Rule 86A Held Illegal: Calcutta high Court |
| January 12, 2026 |
12.01.2026: Section 16(5) CGST Act has retrospective overriding effect over Section 16(4) for FYs 2017-18 to 2020-21, ITC cannot be reversed merely on limitation grounds if GSTR-3B returns were filed on or before 30.11.2021: Madras High Court |
| January 12, 2026 |
12.01.2026: Micro-fertiliser industry seeks uniform 5 pc GST, faster credit refunds ahead of Budget |
| January 10, 2026 |
10.01.2026: GST exemption on health insurance premium Restricted to Individual Policies, Group health insurance policies are not eligible for GST exemption: Kerala High Court |
| January 10, 2026 |
10.01.2026: CBIC flags fake GST notices, advises taxpayers to verify DIN |
| January 9, 2026 |
09.01.2026: Parallel GST adjudication for the same tax period by different officers is impermissible where it leads to potential duplication or overlapping demands: Madras High Court |
| January 9, 2026 |
09.01.2026: Classifying air purifiers as medical devices cannot determine rate of GST, may affect market supply: Centre tells Delhi HC |
| January 8, 2026 |
08.01.2026: Petitioners who filed GSTR-9 before or within the amnesty period are liable only to ₹10,000 late fee under each enactment, with complete waiver of general penalty: Madras High Court |
| January 8, 2026 |
08.01.2026: A bona fide purchaser who has paid GST to the supplier cannot be penalised for the supplier’s failure to remit tax: Tripura high Court |
| January 7, 2026 |
07.01.2026: High court allowed Manual Filing of GSTR-3B to Cure Bona Fide ITC Omission Despite Statutory Time Bar: Himachal Pradesh High Court |
| January 7, 2026 |
07.01.2026: Mere Change of Route Does Not Attract Section 129 Penalty: Karnataka High Court Restricts Levy to General Penalty under Section 125 |
| January 6, 2026 |
06.01.2026: GST recovery proceedings under Section 79 cannot be used as a shortcut to recover dues from third-party companies merely because of common directors: Karnataka High Court |
| January 6, 2026 |
06.01.2026: A deficiency memo or subsequent revised application does not extinguish or reset the original limitation period under Section 54(3): Karnataka High Court |
| January 5, 2026 |
05.01.2026: Repeated issuance of deficiency memos beyond the statutory period under Rule 90(3) is illegal: Karnataka High Court |
| January 5, 2026 |
05.01.2026: GSTN has issued an Advisory on Electronic Filing of Opt-In Declaration for “Specified Premises” for Hotel Accommodation Services |
