Date	Title
June 12, 2026	12.06.2026: GSTAT Committee Proposes Major Procedural Reforms to Simplify GST Appeals
June 12, 2026	12.06.2026: “Three months from the date of communication” u/s 107 requires commencement of limitation from the following day in terms of Section 9 of the General Clauses Act: Orissa High Court
June 12, 2026	12.06.2026: Benefit of Section 16(5) is available only where ITC was denied on account of the limitation prescribed under Section 16(4) and not where the credit itself was otherwise ineligible: West Bengal, AAR
June 12, 2026	12.06.2026: CBIC Introduces Mandatory Same-Day Court Proceedings Reporting Mechanism
June 11, 2026	11.06.2026: Expression “any person” in Section 122(1A) is wider than “taxable person”, reflecting a conscious legislative intent to impose liability on beneficiaries: Gauhati High Court
June 11, 2026	11.06.2026: Administrative Constraints not a Ground to Extend Statutory Limitation for GST Adjudication, Section 73 Order Issued After Statutory Deadline Set Aside as Time-Barred : Telangana High Court
June 10, 2026	10.06.2026: GSTN Defers Key E-Way Bill Reforms to 1 August 2026
June 10, 2026	10.06.2026: Maharashtra cabinet clears amendments to GST law to align state with centre, ease compliance for businesses
June 10, 2026	10.06.2026: CBIC drafts rules for GST provision allowing waiver of past tax dues of industry
June 9, 2026	A mere tax proposal, investigation, or show cause notice does not create an enforceable debt recoverable under Section 79: Madras High Court
June 9, 2026	Once a High Court issues a positive direction to grant a GST refund, the Department cannot ordinarily revisit the merits of the refund claim: Orissa High Court
June 8, 2026	Mere suspicion regarding the supplier’s conduct is insufficient to deny ITC to a bona fide recipient: Gauhati High Court
June 8, 2026	Section 125 operates only in cases where no separate penalty is prescribed under the Act, simultaneous levy of Late Fee and General Penalty for delayed filing of returns is legally impermissible: Madras high Court
June 6, 2026	Centralized procurement services provided by a foreign group entity are not automatically classifiable as intermediary services: GSTAT, New Delhi
June 5, 2026	05.06.2026: Healthcare Services Exemption Cannot Be Denied Merely Because Services Are Rendered Through Another Hospital : Karnataka High Court
June 5, 2026	Ninety days prescribed under Section 101(2) for disposal of appeals by the Appellate Authority is merely directory and not mandatory: Rajasthan High Court
June 4, 2026	Adjudicating authority cannot deny the reduced penalty mechanism merely because DRC-01A was not issued: Allahabad High Court
June 3, 2026	Classification under the GST Tariff must be based on the product’s essential character, nature, description, and specific tariff entry, rather than merely on the material from which it is manufactured: AAR, West Bengal
June 3, 2026	General allegation that a supplier is “non-functional” or involved in suspicious transactions does not automatically justify blocking the recipient’s ITC under Rule 86A: Allahabad High Court
June 2, 2026	Proceedings under Sections 73 and 74 of the CGST Act are distinct and operate on different legal considerations: Delhi High Court
June 2, 2026	Supreme Court Leaves Constitutional Challenge to Section 16(2)(c) Open; Relegates Taxpayer to Statutory Appeal
June 1, 2026	GSTN Advisory dated 01.06.2026: Gross and Net GST revenue collections for the month of May, 2026
June 1, 2026	Communication of grounds of arrest is not a mere formality but a substantive right of the arrestee, Failure to clearly record and furnish the grounds can render the arrest illegal: Allahabad High Court
May 30, 2026	30.05.2026: Allahabad High Court Quashes Confiscation Proceedings Initiated Without Prior Tax Determination under Sections 73/74
May 29, 2026	29.05.2026: Even if proceedings were initiated before omission of Rule 96(10), such proceedings cannot continue if they had not attained finality: Calcutta High Court