| September 12, 2026 |
12.09.2026: Search/investigation-based proceedings under Section 67 can proceed without prior ASMT-10 where the demand is founded on investigation material : Gauhati High Court |
| September 12, 2026 |
12.09.2026: EMI Loan Interest Not Consideration for Credit Card Services; Penal Interest Also Not Taxable: CESTAT, Chennai |
| September 12, 2026 |
12.09.2026: Kolkata GSTAT: Commissioner’s review order not subject to six-month limitation; appeal admitted |
| September 11, 2026 |
11.09.2026: GST Proceedings Against Deceased Proprietor Void, Fresh SCN Must Be Issued to Legal Heirs Under Section 93: Calcutta High Court |
| September 11, 2026 |
11.09.2026: GST Appeal Cannot Proceed Ex Parte After Company’s Winding-Up: Allahabad High Court Directs Notice to Liquidator and Fresh Adjudication |
| September 11, 2026 |
11.09.2026: GSTAT Kolkata restores Section 74 demand for ITC from non-existent suppliers; holds physical movement of goods essential to establish ITC eligibility |
| 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 |
