| February 6, 2026 |
06.02.2026: GST neutralisation claims cannot be rejected on mere technicalities such as submission of a no-claim certificate, when substantive entitlement is established: Madhya Pradesh High Court |
| February 6, 2026 |
06.02.2026: Once ITC is blocked under Rule 86A, adjudication under Sections 73 or 74 is mandatory; Indefinite blocking is illegal: Calcutta High Court |
| February 6, 2026 |
06.02.2026: Centre and states working on GST e-way bill revamp, official says |
| February 5, 2026 |
05.02.2026: Next GST Council likely to focus on registration, audit, refunds beside others |
| February 5, 2026 |
05.02.2026: ITC cannot be denied solely on the ground of limitation if GSTR-3B was filed on or before 30.11.2021: Madras High Court |
| February 5, 2026 |
05.02.2026: Audit and SCN must culminate in a final order, authorities cannot keep proceedings pending indefinitely once adjudication has commenced: Madras High Court |
| February 4, 2026 |
04.02.2026: Merely uploading hearing dates on the GST portal, without proof of effective communication do not satisfies the requirement of service of notice : Allahabad High Court |
| February 4, 2026 |
04.02.2026: Interest cannot be confirmed beyond the scope of the show cause notice; it must be expressly demanded and quantified therein: Allahabad High Court |
| February 3, 2026 |
03.02.2026: Sale or transfer of an entire business undertaking as a going concern is fundamentally different from sale of goods, hence not a taxable supply under Section 7: Andhra Pradesh High Court |
| February 3, 2026 |
03.02.2026: Minimum three-month gap under Section 73(2) between issuance of SCN and adjudication order is mandatory, not optional: Bombay High Court |
| February 2, 2026 |
02.02.2026: Summons under Section 70 CGST Act are investigative tools, issued for inquiry and evidence collection, and do not amount to initiation of proceedings: Delhi High Court |
| February 2, 2026 |
02.02.2026: GST authorities are bound to consider return data available on the GST portal, even if the assessee failed to reply to the show cause notice: Calcutta High Court |
| February 1, 2026 |
01.02.2026: Key highlights of GST Budget 2026; majorly to give effect proposed changes as recommended in 56th GST Council Meeting |
| 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 |
