Date	Title
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
April 2, 2026	02.04.2026: Cancellation of GST registration cannot justify continuation of ITC blocking beyond one year: Bombay High Court
April 2, 2026	02.04.2026: Recovery under Section 78 cannot be initiated before expiry of the statutory or extended appeal period: Bombay High Court
April 1, 2026	01.04.2026: The Government has notified the Goods and Services Tax Settlement Rules, 2025, effective from 1st April 2025, with the objective of streamlining the settlement of GST funds between the Centre and the States. These rules introduce a structured mechanism for the proper apportionment of Integrated GST (IGST), which is levied on inter-state transactions, thereby ensuring timely and accurate distribution of revenue.
April 1, 2026	01.04.2026: Amendment to Section 16 of the IGST Act inserting the condition “for authorised operations”, cannot be applied retrospectively to earlier periods i.e. 2017–2023: Bombay High Court
March 31, 2026	31.03.2026: Where the tax liability is admitted and substantially paid, imposition of penalty under Section 73 of the GST Act is not justified and requires proper reconsideration: Madras High Court
March 31, 2026	31.03.2026: ‘Working capital blocked’: Industry flags GST inverted duty burden in letter to FM Sitharaman
March 31, 2026	31.03.2026: Finance Act, 2026 Enacted on 30.03.2026: Key Amendments in Valuation, Refunds and Place of Supply
March 30, 2026	30.03.2026: Rejection of the appeal on the ground of wrong jurisdiction was erroneous and attributable to a procedural lapse on the part of the Department: Orissa High Court
March 30, 2026	30.03.2026: If ITC is reversed and correctly re-availed before issuance of SCN, demand may not sustain: Delhi High Court
March 28, 2026	28.03.2026: Show cause notices must clearly spell out the jurisdictional basis for invoking stringent provisions like Section 74: Gauhati High Court
March 28, 2026	28.03.2026: Once findings are recorded in favour of the assessee, remanding the matter is contradictory and impermissible in law: Allahabad High Court
March 27, 2026	27.03.2026: Default under Section 29(2)(c) is not absolute, registration can be restored if returns are filed and dues are paid: Gauhati High Court
March 27, 2026	27.03.2026: Show cause notices and adjudication orders, being solely based on Rule 96(10), cannot survive after its omission.: Gujarat High Court
March 26, 2026	26.03.2026: Details in GSTR-1 cannot be blindly treated as “self-assessed tax” without reconciliation with GSTR-3B and without giving an opportunity to the taxpayer: Gauhati High Court
March 26, 2026	26.03.2026: Artificial bifurcation of demand through multiple DRC-07 forms cannot compel multiple appeals: Allahabad High Court
March 25, 2026	25.03.2026: Section 74 adjudication is independent of the validity of Section 67 search proceedings, Relevant evidence remains usable even if search is alleged illegal: Karnataka High Court
March 25, 2026	25.03.2026: No formal study on GST rate rationalisation’s inflation impact: Government
March 24, 2026	24.03.2026: Refunds arising from unconstitutional levies cannot be denied on avoidable evidentiary lapses: Calcutta High Court
March 24, 2026	24.03.2026: Industry bodies seek urgent GST Council intervention on inverted duty structure; FinMin studying proposals
March 23, 2026	23.03.2026: Delayed deficiency memos are invalid; If no deficiency memo is issued within 15 days under Rule 90, the refund application is deemed complete: Delhi High Court
March 23, 2026	23.03.2026: Electronic service alone may be insufficient where registration stands cancelled and the taxpayer is no longer expected to monitor the GST portal: Meghalaya High Court