Date	Title
January 31, 2026	31.01.2026: Recovery from third parties is permissible only where the third party owes money to, or holds money on behalf of, the defaulting taxable person, Section 79(1)(c)(i) cannot be mechanically invoked: Calcutta High Court
January 31, 2026	31.01.2026: GSTN Advisory on Interest Collection and Enhancements in GSTR-3B effective from January, 2026
January 31, 2026	31.01.2025: Coaching Federation urges GST cut on coaching services to ease fee burden
January 30, 2026	30.01.2026: GST liability and interest under Sections 39 and 50 rest solely on the supplier, not the recipient: Bombay High Court
January 30, 2026	30.01.2026: Economic Survey bats for revamping GST e-Way Bill system
January 30, 2026	30.01.2026: Best judgment assessment u/s 63 cannot be invoked mechanically merely on the basis of portal-based data without proper verification of the identity of the taxpayer: Orissa High Court
January 29, 2026	29.01.2026: Refund of Unconstitutional IGST on Ocean Freight, Interest on refund is payable as a matter of right to compensate for loss of use of money
January 29, 2026	29.01.2026: Once interest or tax for a particular default and period has been determined and paid, the department cannot initiate fresh proceedings for the same liability: Madras High Court
January 28, 2026	28.01.2026: Supreme Court settles GST dispute, backs refunds for education consultants to foreign universities
January 28, 2026	28.01.2026: Refund claims cannot be rejected by issuing repeated Deficiency Memos, especially when the legal position is settled by binding High Court judgments: Gujarat High Court
January 27, 2026	28.01.2026: Post amalgamation, partial transfer of unutilised ITC through FORM GST ITC-02 coupled with a subsequent refund claim under Section 54(3) is impermissible under the CGST Act: Gujarat High Court
January 27, 2026	27.01.2026: Cuttack GST Appellate Tribunal (GSTAT) bench becomes fully functional with three members
January 27, 2026	27.01.2026: Customs authorities are the final authority for assessment of duties payable on debonding under FTP and relevant Customs Notifications, IGST cannot be re-demanded by State GST authorities: Bombay High Court
January 27, 2026	27.01.2026: Interest is not automatically recoverable in cases involving alleged wrong utilisation of ITC; adjudication is mandatory: Andhra Pradesh High Court
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