| September 10, 2026 |
10.09.2026: GST Audit Findings in Form GST ADT-02 Cannot Be Directly Recovered Without Adjudication under Sections 73/74: Bombay High Court |
| September 10, 2026 |
10.09.2026: Refund Cannot Be Denied for ‘Ineligible ITC’ Without Section 73/74 Proceedings: GSTAT Ernakulam |
| September 10, 2026 |
10.09.2026: GST Notification Cannot Curtail Statutory ITC Benefit under Section 16(5): Bombay Court Questions Six-Month Limitation under Section 148 |
| September 9, 2026 |
09.09.2026: Prohibition on Goods Under Section 67(7) of CGST Act Automatically Ceases After Six Months: Bombay High Court |
| September 9, 2026 |
09.09.2026: Kolkata GSTAT Holds No Penalty Payable Where Excess ITC and Interest Were Reversed Before SCN |
| September 9, 2026 |
09.09.2026: GSTAT Kolkata: Refund of Inverted ITC Allowed Where Packing Materials Bear Higher Tax Rate; CBIC Circular Cannot Restrict Statutory Refund Entitlement |
| September 8, 2026 |
08.09.2026: Bombay High Court Slams Premature GST Adjudication: ₹50,000 Costs Imposed for Breach of Hearing and Section 74A |
| September 8, 2026 |
08.09.2026: Supreme Court Upholds Quashing of GST Proceedings Initiated Against Amalgamated Company After Merger |
| September 7, 2026 |
07.09.2026: GST Portal Enables Appeals Against Orders Reflecting NIL/Zero Demand: GSTN Advisory |
| September 7, 2026 |
07.09.2026: E-Way Bill Cannot Be Presumed Reused; Tax Evasion Must Be Established by Evidence: GSTAT, Lucknow |
| September 7, 2026 |
08.09.2026: E-Way Bill Requirement Applies to Own Machinery Movement; Failure to Prove Exemption Justifies Penalty: GSTAT, Lucknow |
| September 7, 2026 |
07.09.2026: GST Council meeting postponed, likely to be held in Delhi on October 7 |
| September 6, 2026 |
07.09.2026: ITC blocked under Rule 86A cannot be treated as pre-deposit for filing GST appeal: Delhi High Court |
| September 5, 2026 |
05.09.2026: Delhi High Court Flags Rampant Fraudulent GST Registrations Using Innocent Persons’ PAN/Aadhaar; Directs Authorities to Devise Effective Safeguards |
| September 5, 2026 |
05.09.2026: No Interest on IGST related Customs Duty payment in Absence of Statutory Authority; Bombay HC Directs Refund of Interest Paid |
| September 4, 2026 |
04.09.2026: ITC on Construction for Leasing Cannot Be Rejected Without Considering Safari Retreats; Recovery Without Rule 142B Notice Set Aside: Madras High Court |
| September 4, 2026 |
04.09.2026: Deletion of Rule 96(10) of the CGST Rules has retrospective procedural benefit for pending proceedings: Madras High Court |
| September 3, 2026 |
03.09.2026: Adjudicating Authority Cannot Introduce a New Valuation Provision Without Giving Assessee an Opportunity of Hearing: Gujarat High Court |
| September 3, 2026 |
03.09.2026: Refund of Pre-Deposit Cannot Be Withheld for the Portion of Demand That Has Attained Finality: Bombay High Court |
| September 2, 2026 |
02.09.2026: ITC cannot be denied to bona fide recipient merely for supplier’s default/non-reflection in GSTR-2A; mechanical invocation of Section 74 to overcome limitation to be quashed: Calcutta High Court |
| September 2, 2026 |
02.09.2026: GSTR-2A Bengaluru mismatch cannot be sole basis for ITC disallowance; GSTAT sets aside demand for failure to verify FY 2017-18 credit and grant mandatory personal hearing |
| September 1, 2026 |
01.09.2026: GST relief on cards for small e-commerce sellers: CBIC to propose single-state registration scheme |
| August 31, 2026 |
31.08.2026: GST Council to meet on September 12, may ease blocked ITC, refund norms |
| August 29, 2026 |
29.08.2026: GST on Annuity Payments for Road Construction: Rajasthan HC Upholds Taxability of Works Contract Services |
| August 27, 2026 |
27.08.2026: ITC Blocked for Over Two and a Half Years: Madras HC Says a Rule 86A Freeze Cannot Outlive Its One-Year Shelf Life |
