Date	Title
February 20, 2026	20.02.2026: Section 74 provides a graded reduced penalty scheme which must be exercised within prescribed timelines, Courts are unlikely to interfere in writ in case of failure to opt for the reduced penalty framework: Madras High Court
February 20, 2026	20.02.2026: GSTN issued Advisory on Interest Collection & GSTR-3B Enhancements, same shall be available from February-2026 period
February 19, 2026	19.02.2026: Limitation for filing appeal under Section 107 commences only upon valid service of the adjudication order: Calcutta High Court
February 19, 2026	19.02.2026: Even though Rule 108(1) primarily mandates electronic filing, courts may permit manual filing where electronic filing is not feasible due to genuine technical issues: Madhya Pradesh High Court
February 18, 2026	18.02.2026: When the due date for filing Annual Return is extended by notification, the limitation period under Section 73(10) (three years) is computed from the extended due date: Gauhati High Court
February 18, 2026	18.02.2026: “Reasons to believe” must be recorded u/s 69 but need not necessarily be supplied to the accused; however, written “grounds of arrest” must be furnished to the accused: Allahabad High Court
February 17, 2026	17.02.2026: Affiliation Fees Collected by Universities is not covered under Entry 66 of NN. 12/2017-CTR, hence taxable under GST: Madras High Court
February 17, 2026	17.02.2026: Refund is payable to the applicant only when incidence of tax is not passed on, Courts cannot create a refund mechanism contrary to the explicit statutory framework: Supreme Court
February 16, 2026	16.02.2026: Authorities cannot continue to rely on repealed/omitted provisions after the effective date of amendment; Once Sections 73 and 74 stood omitted w.e.f. 01.04.2024, any proceedings for FY 2024–25 onwards must be initiated only under Section 74A: Madras High Court
February 16, 2026	16.02.2026: Even if tax is paid and penalty is disputed, appeal must be filed with required pre-deposit: Telangana High Court
February 14, 2026	14.02.2026: Finance Minister Nirmala Sitharaman Clears The Air On GST Exemptions For Education And Healthcare
February 14, 2026	14.02.2026: GST Compliance Push Underway Alongside Rate Rationalisation: MoS Finance
February 13, 2026	13.02.2026: If goods are inseparable and essential for performance of services, the transaction may qualify as composite supply; Separate billing does not determine tax characterization :Andhra Pradesh High Court
February 13, 2026	13.02.2026: No Separate GST Registration Required for HO-Driven AMC Services Executed Through Deputed Engineers: Odisha AAAR
February 13, 2026	13.02.2026: GSTAT Principal Bench delivered its first landmark order – GSTR-1 vs GSTR-3B Mismatch Requires Reconciliation; they do not automatically imply short payment.
February 12, 2026	12.02.2026: No Additional Pre-Deposit Required Where Sufficient Amount Already Deposited at First Appellate Stage:
February 12, 2026	12.02.2026: Penalty under Section 129(1)(b) Upheld Where Goods Accompanied by Invoice Issued During Suspension of Supplier’s Registration: Allahabad High Court
February 11, 2026	11.02.2026: A summary in Form GST DRC-01 cannot substitute the mandatory SCN under Section 73(1): Gauhati High Court
February 11, 2026	11.02.2026: Assessment order valid despite absence of DIN in Physical Copy, RFN and Digital Signature Held Sufficient: Andhra Pradesh High Court
February 10, 2026	10.02.2026: Clubbing of multiple financial years into a single show cause notice under Section 74 of the CGST Act is impermissible in law and suffers from lack of jurisdiction: Bombay High Court
February 10, 2026	10.02.2026: Appearance pursuant to summons under Section 70 CGST Act does not amount to detention; no statutory requirement of seven days’ prior notice exists for summons under Section 70: Bombay High Court
February 9, 2026	09.02.2026: Pendency of GST proceedings does not extend or revive provisional attachment beyond the statutory period: Delhi High Court
February 9, 2026	09.02.2026: Time spent in bona fide prosecution of proceedings before a wrong forum, including a writ petition, is liable to be excluded while computing limitation: Allahabad High Cour
February 7, 2026	07.02.2026: Adjudication under Section 74 without access to seized documents and electronic records constitutes violation of natural justice: Calcutta High Court
February 7, 2026	07.02.2026: Where ITC denial is solely based on non-filing of GSTR-3B by the supplier, subsequent filing must be given due effect: Calcutta High Court