Date	Title
June 3, 2026	Classification under the GST Tariff must be based on the product’s essential character, nature, description, and specific tariff entry, rather than merely on the material from which it is manufactured: AAR, West Bengal
June 3, 2026	General allegation that a supplier is “non-functional” or involved in suspicious transactions does not automatically justify blocking the recipient’s ITC under Rule 86A: Allahabad High Court
June 2, 2026	Proceedings under Sections 73 and 74 of the CGST Act are distinct and operate on different legal considerations: Delhi High Court
June 2, 2026	Supreme Court Leaves Constitutional Challenge to Section 16(2)(c) Open; Relegates Taxpayer to Statutory Appeal
June 1, 2026	GSTN Advisory dated 01.06.2026: Gross and Net GST revenue collections for the month of May, 2026
June 1, 2026	Communication of grounds of arrest is not a mere formality but a substantive right of the arrestee, Failure to clearly record and furnish the grounds can render the arrest illegal: Allahabad High Court
May 30, 2026	30.05.2026: Allahabad High Court Quashes Confiscation Proceedings Initiated Without Prior Tax Determination under Sections 73/74
May 29, 2026	29.05.2026: Even if proceedings were initiated before omission of Rule 96(10), such proceedings cannot continue if they had not attained finality: Calcutta High Court
May 29, 2026	29.05.2026: Rajasthan High Court Affirms GST Liability on BOT Toll Road Concessionaire, oll Collection Held as Taxable Consideration for Works Contract Service
May 28, 2026	28.05.2026: Supreme Court Upholds Constitutional Validity of GST on Online Gaming and Real-Money Skill-Based Games
May 27, 2026	27.05.2026: GST authorities of a transit State may inspect and verify goods but cannot automatically detain or penalise inter-State consignments for procedural discrepancies: Allahabad High Court
May 27, 2026	27.05.2026: Second GST Refund Claim for Omitted Invoice Maintainable Despite Earlier Refund for Same Tax Period: Bombay High Court
May 26, 2026	Preferential Location Charges (PLC) is taxable at the same GST rate applicable to construction services and cannot be treated as an independent supply: Punjab and Haryana High Court
May 25, 2026	25.05.2026: Anti-profiteering provisions under Section 171 are treated as beneficial consumer welfare legislation and procedural timelines under Rule 128 are directory in nature: GSTAT Delhi
May 25, 2026	25.05.2026: Supreme Court has formally entertained a challenge to the constitutional validity and interpretation of Section 16(2)(c) of the CGST Act.
May 23, 2026	23.05.2026: Mere assignment of leasehold rights in industrial land does not automatically constitute a taxable supply under GST: Supreme Court Dismisses Revenue SLP
May 23, 2026	Revenue authorities cannot refuse implementation of appellate orders merely because further challenge is contemplated : Delhi High Court
May 22, 2026	22.05.2026: Mandatory reporting of the “Ship-To GSTIN” wherever the transaction involves a Bill-To Ship-To model :E-way Bill Portal Update
May 22, 2026	22.05.2026: Once the statutory period for adjudication expires, the proper officer loses jurisdiction to pass any order under Section 74: Delhi High Court
May 22, 2026	22.05.2026: FinMin, states in talks for simpler GST norms for qcom dark stores
May 21, 2026	21.05.2026: Blocking of ITC under Rule 86A requires a formal exercise of power by the competent authority based on “reasons to believe”: Punjab and Haryana High Court
May 21, 2026	21.05.2026: If the department seeks to deny release on the ground that the petitioner is not the owner of the goods, it must produce concrete and unimpeachable evidence supporting such allegation: Calcutta High Court
May 20, 2026	20.05.2026: Voluntary GST Payment After Audit Does Not Bar Proceedings Under Section 74 Where Suppression Alleged: Patna High Court
May 19, 2026	19.05.2026: Post-Confiscation Release under GST Cannot Be Claimed under Section 129 Once Goods Vest in Government under Section 130 : Karnataka High Court
May 19, 2026	19.05.2026: GSTN Introduces Mandatory Annexure-B Offline Utility for Refund Claims Involving Accumulated ITC from May 2026