Date	Title
February 27, 2026	27.02.2026: Mechanical confirmation of an adjudication order without independent analysis amounts to non-application of mind: Calcutta High Court
February 27, 2026	27.02.2026: Classification depends on the nature of supply, not merely on the product: Gujarat, AAR
February 26, 2026	26.02.2026: Mobilisation advance in works contracts is taxable under GST, merely describing payment as a “loan” does not alter its character if it is adjusted against contract value: Gujarat AAR
February 26, 2026	26.02.2026: Verification reports relied upon in adjudication must be furnished to the assessee; otherwise, it amounts to violation of natural justice: Bombay High Court
February 25, 2026	25.02.2026: Personal recovery from a Director under Section 89 arises only when tax dues cannot be recovered from the private company: Madras High Court
February 25, 2026	25.02.2026: Interest Not Demanded in Show-Cause Notice Cannot Be Confirmed in Adjudication Order under Section 73: Allahabad High Court
February 24, 2026	24.02.2026: Cancellation of registration u/s 29 must form an independent opinion, cancellation based on request or direction from the investigating wing amounts to acting under dictation and is legally impermissible: Gauhati High Court
February 24, 2026	24.02.2026: Post amendment w.e.f. 01.01.2022, Fine in lieu of confiscation under Section 130(2) is post-adjudication, not provisional: Kerala High Court
February 23, 2026	23.02.2026: Where GST registration is cancelled only due to continuous non-filing of returns, and not on grounds of fraud or tax evasion, courts may grant relief:
February 23, 2026	23.02.2026: Total recovery cannot exceed the cumulative statutory pre-deposit required at the first and second appellate stages: Calcutta High Court
February 21, 2026	21.02.2026: GSTN enables online withdrawal from Rule 14A via Form GST REG-32
February 21, 2026	21.02.2026: When a demand under specific heads has already been dropped in parallel proceedings, the same cannot be confirmed again in another assessment order: Madras High Court
February 21, 2026	21.02.2026: Videography of summons proceedings u/s 70 may be allowed where the petitioner is willing to bear the cost, enhancing transparency in the inquiry: Bombay High Court
February 20, 2026	20.02.2026: Section 74 provides a graded reduced penalty scheme which must be exercised within prescribed timelines, Courts are unlikely to interfere in writ in case of failure to opt for the reduced penalty framework: Madras High Court
February 20, 2026	20.02.2026: GSTN issued Advisory on Interest Collection & GSTR-3B Enhancements, same shall be available from February-2026 period
February 19, 2026	19.02.2026: Limitation for filing appeal under Section 107 commences only upon valid service of the adjudication order: Calcutta High Court
February 19, 2026	19.02.2026: Even though Rule 108(1) primarily mandates electronic filing, courts may permit manual filing where electronic filing is not feasible due to genuine technical issues: Madhya Pradesh High Court
February 18, 2026	18.02.2026: When the due date for filing Annual Return is extended by notification, the limitation period under Section 73(10) (three years) is computed from the extended due date: Gauhati High Court
February 18, 2026	18.02.2026: “Reasons to believe” must be recorded u/s 69 but need not necessarily be supplied to the accused; however, written “grounds of arrest” must be furnished to the accused: Allahabad High Court
February 17, 2026	17.02.2026: Affiliation Fees Collected by Universities is not covered under Entry 66 of NN. 12/2017-CTR, hence taxable under GST: Madras High Court
February 17, 2026	17.02.2026: Refund is payable to the applicant only when incidence of tax is not passed on, Courts cannot create a refund mechanism contrary to the explicit statutory framework: Supreme Court
February 16, 2026	16.02.2026: Authorities cannot continue to rely on repealed/omitted provisions after the effective date of amendment; Once Sections 73 and 74 stood omitted w.e.f. 01.04.2024, any proceedings for FY 2024–25 onwards must be initiated only under Section 74A: Madras High Court
February 16, 2026	16.02.2026: Even if tax is paid and penalty is disputed, appeal must be filed with required pre-deposit: Telangana High Court
February 14, 2026	14.02.2026: Finance Minister Nirmala Sitharaman Clears The Air On GST Exemptions For Education And Healthcare
February 14, 2026	14.02.2026: GST Compliance Push Underway Alongside Rate Rationalisation: MoS Finance