| 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 |
| 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 |
