Date	Title
April 30, 2026	30.04.2026: Deposit of tax into the electronic ledger does not amount to payment; appropriation to the Government account is essential for valid discharge of GST liability: Andhra Pradesh High Court
April 29, 2026	29.04.2026: Affiliation fees are statutory levies and lack the essential element of consideration; hence, they cannot be taxed as a supply: Bombay High Court
April 28, 2026	28.04.2026: Bombay HC asks Centre to detail steps for GST tribunal
April 28, 2026	28.04.2026: Demand of penalty cannot be confirmed if it is not specified in the statutory form, even if mentioned in annexures: Allahabad High Court
April 27, 2026	27.04.2026: No bar on filing a second or supplementary refund application within the limitation period, even if it pertains to a period covered in an earlier claim: Bombay High Court
April 25, 2026	25.04.2026: Bombay High Court referred Validity of Consolidated Show Cause Notice under Sections 73/74 of the CGST Act to Larger Bench
April 24, 2026	24.04.2026: Section 47(2) applies to failure to furnish return under Section 44, delay in filing GSTR-9C attracts late fee, even if GSTR-9 was filed earlier: Madras High Court
April 23, 2026	23.04.2026: Amendments affecting refund limitation periods are prospective unless expressly stated otherwise: Delhi High Court
April 22, 2026	22.04.2026: Proceedings under Section 74 are not dependent on the validity of search under Section 67, even defective investigation does not invalidate adjudication: Karnataka High Court
April 22, 2026	22.04.2026: GSTN issued Advisory regarding Introduction of IMS Offline Tool
April 21, 2026	21.04.2026: Government is considering extension of filing date of monthly GSTR 3B (20th April) by one day i.e. 21st April: GSTN updates
April 21, 2026	21.04.2026: Provisional attachment requires prior formation of opinion based on tangible material showing necessity to protect revenue: Bombay High Court
April 20, 2026	20.04.2026: Liability Cannot Be Fastened on Supplier for Recipient’s Non-Compliance under Notification 41/2017: Karnataka High Court
April 20, 2026	20.04.2026: Liability of legal heirs under Section 93 is not presumed, it requires a proper adjudicatory process to determine whether the legal heir has continued the business or is otherwise liable: Bombay High Court
April 18, 2026	18.04.2026: Industries urge GST Council to allow inverted duty refunds on input services
April 18, 2026	18.04.2026: Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another GST registration of the same entity : Madras High Court
April 17, 2026	17.04.2026: Government panel seeks excise duty removal on CNG, GST inclusion for gas boost
April 17, 2026	17.04.2026: GSTN Enables Re-computation of Interest in GSTR-3B Amid System Calculation Glitch
April 17, 2026	17.04.2026: Issuance of a composite Form GST DRC-07 covering both a company and its Managing Director is not sustainable; separate summary orders are necessary: Telangana High Court
April 17, 2026	17.04.2026: Rectification proceedings under Section 161 must be decided first when they directly relate to the impugned adjudication order: Punjab & Haryana High Court
April 16, 2026	16.04.2026: CIC flags lack of tracking system for tax evasion complaints, urges GST authorities to improve transparency
April 16, 2026	16.04.2026: ITC is not admissible on GST paid on leasehold rights of land used for setting up an Air Separation Plant: AAAR, Tamil Nadu
April 16, 2026	16.04.2026: Demand of tax already paid prior to issuance of show cause notice is prima facie unsustainable and liable to correction; Courts may permit filing of a rectification application to correct apparent errors: Telangana High Court
April 15, 2026	15.04.2026: Mere cancellation of supplier’s registration cannot, by itself, justify denial of ITC or cancellation of the recipient’s registration: Bombay High Court
April 15, 2026	15.04.2026: Even if the assessee opts “No” for personal hearing in Form DRC-06, the mandatory requirement under Section 75(4) to grant opportunity of hearing cannot be waived: Gujarat High Court