| April 14, 2026 |
14.04.2026: Orders under Section 129 cannot be sustained if passed without considering the taxpayer’s objections and without granting a personal hearing: Gujarat High Court |
| April 14, 2026 |
14.04.2026: Traders’ body seeks GST relief on rental payments |
| April 14, 2026 |
14.04.2026: If the underlying adjudication order is invalid, consequential recovery proceedings must also be set aside: Gauhati High Court |
| April 13, 2026 |
13.04.2026: Wrong ITC does not attract interest unless it is actually utilised and utilisation must be tested on total ITC balance, not head-wise: Orissa High Court |
| April 13, 2026 |
13.04.2026: Multiple authorities can issue summons or conduct investigation, as these do not amount to adjudicatory proceedings: Himachal Pradesh High Court |
| April 11, 2026 |
11.04.2026: GSTN issued Advisory reagarding Portal Update enabling editable pre-deposit in appeal Filing (Form APL-01) |
| April 11, 2026 |
11.04.2026: ITC cannot be denied to a bona fide purchaser merely due to the supplier’s failure to deposit tax with the Government: Karnataka High Court |
| April 11, 2026 |
11.04.2026: Any proceedings initiated or continued against a non-existent or dissolved company are void ab initio and suffer from a fundamental jurisdictional defect: Andhra Pradesh High Court |
| April 10, 2026 |
10.04.2026: Pigmy agents are employees of the Bank and not independent service providers, commission paid to them is not liable to GST: Karnataka High Court |
| April 10, 2026 |
10.04.2026: Detention of goods for more than 4 months without passing an order is arbitrary and illegal, Mere issuance of MOV-02 is not sufficient: Calcutta High Court |
| April 9, 2026 |
09.04.2026: Delhi High Court Examines Constitutional Validity of Health & National Security Cess in Post-GST Era |
| April 9, 2026 |
09.04.2026: Assessment orders are unsustainable where relevant documents submitted by the assessee are not examined: Madras high Court |
| April 9, 2026 |
09.04.2026: A notice founded on non-existent or wrong facts is liable to be quashed at the threshold: Punjab and Haryana High Court |
| April 8, 2026 |
08.04.2026: Mere filing of NIL returns does not indicate violation of GST law warranting cancellation, Cancellation of GST registration can only be done on grounds specifically mentioned in the statute: Uttarakhand High Court |
| April 8, 2026 |
08.04.2026: No profiteering in pure post-GST projects; If the entire project is executed post-GST, ITC is presumed to be built into pricing: GSTAT, New Delhi |
| April 7, 2026 |
07.04.2026: Rule 92(3) of the CGST Rules mandates a minimum period of 15 days to respond to a refund SCN, any shorter period is invalid. : Calcutta High Court |
| April 7, 2026 |
07.04.2026: IGST on imports is inseparably linked with customs assessment, GST officers whether Central or State cannot initiate parallel proceedings in respect of import transactions: Andhra Pradesh High Court |
| April 7, 2026 |
07.04.2026: Exclusive: GST on ride-hailing platforms faces fresh scrutiny as industry flags SaaS model mismatch |
| April 6, 2026 |
06.04.2026: ITC is allowed on works contract services used for foundation and structural support of plant and machinery: AAR, Gujarat |
| April 6, 2026 |
06.04.2026: Denial of GST Amnesty Benefit on Account of Clerical Error in Summary Order to be Set Aside: Madras High Court |
| April 6, 2026 |
06.04.2026: GST Council meeting likely in end-May or June |
| April 4, 2026 |
04.04.2026: State GST authorities cannot detain or confiscate goods involved in inter-State movement where the transaction neither originates nor terminates within the State: Andhra Pradesh High Court |
| April 4, 2026 |
04.04.2026: Voluntary payment at the SCN stage does not extinguish the right to appeal unless liability is admitted: GSTN Advisory |
| April 3, 2026 |
03.04.2026: Prior intimation of change of address binds the department; failure to update records cannot prejudice the assessee: Gujarat High Court |
| April 3, 2026 |
03.04.2026: Overdraft account cannot be attached, as the amounts in such account are essentially funds of the bank and not the Petitioner: Madras High Court |