Date	Title
March 14, 2026	14.03.2026: Non-supply of relied upon documents along with the Show Cause Notice violates the principles of natural justice: Gujarat High Court
March 14, 2026	14.03.2026: Rule 86A can be invoked only where the taxpayer whose credit is blocked has fraudulently availed or ineligible ITC: Karnataka High Court
March 13, 2026	13.03.2026: Transportation of municipal solid waste for a municipal corporation can qualify as ‘Pure Service’ Exempt from GST: West Bengal, AAR
March 13, 2026	13.03.2026: Issues relating to valuation of goods cannot be examined by authorities during detention proceedings under Sections 129 or 130 of the CGST Act: Andhra Pradesh High Court
March 12, 2026	12.03.2026: Quasi-judicial authorities must verify judicial precedents before relying on them in adjudication orders rather than blindly relying on AI-generated citations/judgements: Gujarat High Court
March 12, 2026	12.03.2026: Cash seizure under GST requires strict justification, Procedural safeguards under Section 67 must be strictly followed: Bombay High Court
March 11, 2026	11.03.2026: Collection of corpus fund constitutes advance consideration for future services, and GST is payable at the time of collection: Karnataka AAR
March 11, 2026	11.03.2026: GST registration cannot be cancelled with retrospective effect unless such proposal is clearly mentioned in the show cause notice: Punjab and Haryana High Court
March 10, 2026	10.03.2026: Garnishee proceedings cannot be invoked prematurely without examining the taxpayer’s explanation regarding return mismatches: Bombay High Court
March 10, 2026	10.03.2026: Distribution by an ISD arises only after ITC becomes available upon fulfillment of conditions under Section 16(2), a tax invoice does not automatically create ITC: Madras High Court
March 9, 2026	09.03.2026: Statements recorded during inspection can form the basis for immediate blocking of ITC: Madras High Court
March 9, 2026	09.03.2026: Show cause notices u/s 74 must be issued separately for each financial year/tax period: Bombay High Court
March 7, 2026	07.03.2026: Non-alcoholic drinks like mojito to attract 40% GST, says WB AAR
March 6, 2026	06.03.2026: India’s GST Collections Rise 8.1% In February 2026, Imports Drive Growth
March 6, 2026	06.03.2026: FMCG growth slows in December quarter on GST transition
March 5, 2026	05.03.2026: ITC Cannot Be Denied to Bona Fide Purchaser for Default of Supplier: Tripura High Court
March 5, 2026	05.03.2026: Assignment of leasehold rights does not constitute supply of services under the GST Act and therefore cannot be subjected to GST: Bombay High Court
March 3, 2026	03.03.2026: Right to claim refund of accumulated unutilised ITC under Section 54(1) read with Section 54(3) accrues on the “relevant date”, Once accrued, such right cannot be retrospectively restricted by an executive circular: Calcutta High Court
March 3, 2026	03.03.2026: When objections are filed against attachment, the authority is bound to pass a speaking and reasoned order, Failure to record reasons renders the attachment unsustainable: Bombay High Court
March 2, 2026	02.03.2026: Orders under Section 74 involving serious tax demands must strictly comply with principles of natural justice: Madras High Court
March 2, 2026	02.03.2026: Penalty under Section 129 cannot be mechanically imposed where no tax is payable: Gujarat High Court
February 28, 2026	28.02.2026: Section 54 limitation is inapplicable where the amount paid does not legally qualify as “tax due,” but is an erroneous or mistaken deposit: Orissa High Court
February 28, 2026	28.02.2026: Search and seizure powers under GST are subject to judicial scrutiny and cannot be exercised indefinitely without statutory backing: Madras High Court
February 27, 2026	27.02.2026: Mechanical confirmation of an adjudication order without independent analysis amounts to non-application of mind: Calcutta High Court
February 27, 2026	27.02.2026: Classification depends on the nature of supply, not merely on the product: Gujarat, AAR