Date	Title
June 30, 2026	30.06.2026: GSTAT Filing Window Extended till 31 July 2026: Government Issues Fresh Notification under Section 112 of the CGST Act
June 30, 2026	30.06.2026: Recovery proceedings initiated before expiry of the statutory period available for filing a second appeal under Section 112 held improper; Telangana High Court Directs Consideration of Refund of Amount Re-credited to Electronic Cash Ledger
June 30, 2026	30.06.2026: Proceedings under Section 74 can validly be initiated where departmental inspection and available records prima facie reveal short-payment of tax: Madras High Court
June 29, 2026	29.06.2026: Government Cannot Travel Beyond GST Council Recommendations While Issuing Notifications under Sections 9 and 11 of the CGST Act: Madras High Court
June 29, 2026	29.06.2026: Bombay High Court Reaffirms that GST Notices Issued to Non-Existent Entities Are Unsustainable
June 27, 2026	27.06.2026: Registration under Section 12AB alone is insufficient to claim GST exemption; every activity must independently satisfy the conditions prescribed under the relevant exemption entry: Gujarat AAR
June 27, 2026	27.06.2026: CBIC Clarifies Jurisdictional Competence in GST Proceedings Following Migration of Taxable Persons; transferor officer loses jurisdiction immediately after migration and cannot initiate fresh proceedings thereafter
June 26, 2026	26.06.2026: Wrongful Availment and Utilisation of ITC Includes GSTR-3B/GSTR-2A Mismatch; Interest Payable under Section 50(3): Madras High Court
June 26, 2026	26.06.2026: Clerical or arithmetical errors in GSTR-1 are capable of correction, even beyond the statutory timeline, where such correction is necessary to ensure legitimate flow of Input Tax Credit: Madras High Court
June 25, 2026	25.06.2026: Benefit of Section 128A must be tested strictly on statutory conditions and cannot be denied on extraneous grounds not contemplated by the provision:Madras High Court
June 25, 2026	25.06.2026: Mere reproduction of statutory language is insufficient; the authority must demonstrate application of mind and existence of material justifying provisional attachment. : Gauhati High Court
June 24, 2026	Courts cannot direct waiver of statutory interest, penalty or limitation in the absence of legislative authority: Karnataka High Court
June 24, 2026	24.06.2026: ITC cannot be denied mechanically merely because the recipient fails to produce lorry receipts or weighment slips where other credible evidence supports the genuineness of the transaction: Madras High Court
June 23, 2026	Section 93 permits fresh GST proceedings after the death of a taxable person, even where no assessment proceedings had commenced during the deceased’s lifetime: Madras High Court
June 23, 2026	Issuance of a fresh show cause notice after remand, where the Court has directed adjudication of the original notice, is legally impermissible: Telangana High Court
June 22, 2026	22.06.2026: A garnishee notice in Form GST DRC-13 cannot enforce a demand that is absent from the operative DRC-07 summary: Telangana High Court
June 22, 2026	22.06.2026: Supreme Court Affirms That GST Authorities Cannot ‘Negative Block’ Electronic Credit Ledger Beyond Available ITC Under Rule 86A
June 20, 2026	Refund Cannot Be Denied for Supplier’s Misclassification of Deemed Export Supplies under EPCG Scheme: Madras High Court
June 20, 2026	Inspection reports alleging circular trading and fraudulent ITC constitute sufficient material to invoke the extended limitation under Section 74: Madras High Court
June 19, 2026	Subsequent payment of tax through DRC-03 does not extinguish liability to pay statutory interest under Section 50: Madras High Court
June 19, 2026	19.06.2026: A notice described merely as a “system generated notice” without identifying the issuing authority is legally unsustainable: Allahabad High Court
June 18, 2026	GSTAT E-Filing Portal Introduces Facility for Higher Court Pre-Deposit Exemption, Self-Calculation Correction and DRC-03A Demand Adjustment
June 18, 2026	GSTN System Enhancements: New e-Invoice and e-Way Bill API Changes Effective 1 August 2026
June 17, 2026	Haryana Department Revises Monetary Limits for GST Adjudication Powers under Sections 73, 74 and 74A
June 17, 2026	Haryana GST Department Mandates Additional Postal Intimation of Show Cause Notices and Demand Orders Issued Through GST Portal