Date	Title
March 19, 2026	19.03.2026: Turnover cannot include GST component, inclusion of tax in turnover may artificially inflate taxable value and lead to double taxation: Madras High Court
March 19, 2026	19.03.2026: Benefit of concessional rate of tax under NN. 41/2017–IGST, not available where goods are supplied to a third-party manufacturer instead of the merchant exporter: Karnataka High Court
March 18, 2026	18.03.2026: High Courts may grant relief even if the statutory time limit for revocation has expired, especially where bona fide compliance is shown: Gauhati High Court
March 18, 2026	18.03.2026: ITC in cases of amalgamation forms part of transferable business assets and cannot be denied merely because registrations are in different States: Gujarat High Court
March 17, 2026	17.03.2026: GSTN issued Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B
March 17, 2026	17.03.2026: Summary of Show Cause Notice in Form GST DRC-01 is only supplementary and cannot replace the mandatory issuance of a proper SCN under Section 73(1): Gauhati High Court
March 16, 2026	16.03.2026: Clerical or technical errors in GST returns should not defeat legitimate refund claims on export transactions: Supreme Court
March 16, 2026	16.03.2026: GSTN issued Advisory on Payment of Pre-Deposit while filing Appeal before the First Appellate Authority
March 14, 2026	14.03.2026: Non-supply of relied upon documents along with the Show Cause Notice violates the principles of natural justice: Gujarat High Court
March 14, 2026	14.03.2026: Rule 86A can be invoked only where the taxpayer whose credit is blocked has fraudulently availed or ineligible ITC: Karnataka High Court
March 13, 2026	13.03.2026: Transportation of municipal solid waste for a municipal corporation can qualify as ‘Pure Service’ Exempt from GST: West Bengal, AAR
March 13, 2026	13.03.2026: Issues relating to valuation of goods cannot be examined by authorities during detention proceedings under Sections 129 or 130 of the CGST Act: Andhra Pradesh High Court
March 12, 2026	12.03.2026: Quasi-judicial authorities must verify judicial precedents before relying on them in adjudication orders rather than blindly relying on AI-generated citations/judgements: Gujarat High Court
March 12, 2026	12.03.2026: Cash seizure under GST requires strict justification, Procedural safeguards under Section 67 must be strictly followed: Bombay High Court
March 11, 2026	11.03.2026: Collection of corpus fund constitutes advance consideration for future services, and GST is payable at the time of collection: Karnataka AAR
March 11, 2026	11.03.2026: GST registration cannot be cancelled with retrospective effect unless such proposal is clearly mentioned in the show cause notice: Punjab and Haryana High Court
March 10, 2026	10.03.2026: Garnishee proceedings cannot be invoked prematurely without examining the taxpayer’s explanation regarding return mismatches: Bombay High Court
March 10, 2026	10.03.2026: Distribution by an ISD arises only after ITC becomes available upon fulfillment of conditions under Section 16(2), a tax invoice does not automatically create ITC: Madras High Court
March 9, 2026	09.03.2026: Statements recorded during inspection can form the basis for immediate blocking of ITC: Madras High Court
March 9, 2026	09.03.2026: Show cause notices u/s 74 must be issued separately for each financial year/tax period: Bombay High Court
March 7, 2026	07.03.2026: Non-alcoholic drinks like mojito to attract 40% GST, says WB AAR
March 6, 2026	06.03.2026: India’s GST Collections Rise 8.1% In February 2026, Imports Drive Growth
March 6, 2026	06.03.2026: FMCG growth slows in December quarter on GST transition
March 5, 2026	05.03.2026: ITC Cannot Be Denied to Bona Fide Purchaser for Default of Supplier: Tripura High Court
March 5, 2026	05.03.2026: Assignment of leasehold rights does not constitute supply of services under the GST Act and therefore cannot be subjected to GST: Bombay High Court