| January 24, 2026 |
24.01.2026: Warehouse or shed, even if essential for providing taxable warehousing services or leasing, ITC not admissible for goods or services used in its construction: Gujarat AAR |
| January 24, 2026 |
24.01.2026: Composite DRC-01A / DRC-01 Notices for Multiple Financial Years Held Unsustainable Where Subject Matters Differ: Himachal Pradesh High Court |
| January 24, 2026 |
24.01.2026: GSTAT Principal Bench Directs Lenient Scrutiny of Appeals During Initial Phase |
| January 24, 2026 |
24.01.2026: GSTN issued Advisory on RSP-Based Valuation: Reporting in e-Invoice, e-Way Bill and GSTR-1 |
| January 24, 2026 |
24.01.2026: Money & Banking Bombay HC stays GST demand on co-insurance/reinsurance transactions |
| January 23, 2026 |
23.01.2026: IGST on ocean freight in CIF imports is not leviable, even for periods prior to 1 October 2023: Calcutta High Court |
| January 23, 2026 |
23.01.2026: Time limits under Section 129(3) are mandatory, not directory; delay in issuing, serving, or uploading notice/order is fatal to detention proceedings: Gujarat High Court |
| January 22, 2026 |
22.01.2026: Arbitrary Blocking of Electronic Credit Ledger under Rule 86A without Independent Satisfaction is unsustainable: Karnataka High Court |
| January 22, 2026 |
22.01.2026: Enhancement of penalty in appellate proceedings without notice and hearing is impermissible and violates the first proviso to Section 107(11) of the GST Act: Calcutta High Court |
| January 21, 2026 |
21.01.2026: GST Appellate Tribunal bench constituted in Telanagana |
| January 21, 2026 |
21.01.2026: Time limitation prescribed u/s 54 is directory, where refund claim filed for tax paid under an incorrect head: Karnataka High Court |
| January 21, 2026 |
21.01.2026: Bank attachment cannot continue once the taxpayer complies with the pre-deposit requirement for filing an appeal before the Appellate Tribunal: Calcutta High Court |
| January 20, 2026 |
20.01.2026: Liability of the owner under Section 129 is restricted to the amount quantified in the show cause notice: Calcutta High Court |
| January 20, 2026 |
20.01.2026: Legal representatives are not personally liable for GST dues beyond the value of the estate inherited: Andhra Pradesh High Court |
| January 19, 2026 |
19.01.2026: ITC on imports cannot be denied merely due to non-reflection in GST portal when IGST payment is established, lapse is attributable to procedural or system limitations at the Customs end: Calcutta High Court |
| January 19, 2026 |
19.01.2026: No demand can be confirmed on grounds other than those mentioned in the show cause notice: Calcutta High Court |
| January 19, 2026 |
19.01.2026: Budget likely to see five key amendments in GST Laws to ease compliances, reduce litigation |
| January 17, 2026 |
17.01.2026: Telangana High Court struck down Rule 39(1)(a) to the extent it mandates same-month distribution of ITC by an ISD, as the parent statute did not prescribe or permit any time limit. |
| January 17, 2026 |
17.01.2026: Once the statutory requirements under Section 62(2) are fulfilled, recovery proceedings based on the assessment order cannot be continued: Andhra Pradesh High Court |
| January 16, 2026 |
16.01.2026: Mechanical reliance on figures in GSTR-3B without considering rectifications in GSTR-9 and GSTR-9C reflects non-application of mind : Calcutta High Court |
| January 16, 2026 |
16.01.2026: Bona fide and inadvertent errors in GST returns must be permitted to be rectified, where no revenue loss is involved: Gujarat High Court |
| January 15, 2026 |
15.01.2026: Amendments curtailing limitation periods cannot retrospectively extinguish vested rights; change in the definition of “relevant date” under Section 54 w.e.f. 01.02.2019 is prospective in operation: Jammu and Kashmir and Ladakh High Court |
| January 15, 2026 |
15.01.2026: Goods seized under GST must be returned if no notice is issued within six months, Belated confiscation proceedings cannot cure earlier statutory violations: Gujarat High Court |
| January 14, 2026 |
14.01.2026: Assignment of long-term leasehold rights with consent of an industrial development corporation amounts to transfer of benefits arising out of immovable property, not a supply of services: Bombay High Court |
| January 14, 2026 |
14.01.2026: Section 74A is the exclusive provision for initiation of proceedings from 01.04.2024 onwards; Sections 73 and 74 cannot be invoked for FY 2024–25: Madras High Court |
