Date	Title
February 13, 2026	13.02.2026: If goods are inseparable and essential for performance of services, the transaction may qualify as composite supply; Separate billing does not determine tax characterization :Andhra Pradesh High Court
February 13, 2026	13.02.2026: No Separate GST Registration Required for HO-Driven AMC Services Executed Through Deputed Engineers: Odisha AAAR
February 13, 2026	13.02.2026: GSTAT Principal Bench delivered its first landmark order – GSTR-1 vs GSTR-3B Mismatch Requires Reconciliation; they do not automatically imply short payment.
February 12, 2026	12.02.2026: No Additional Pre-Deposit Required Where Sufficient Amount Already Deposited at First Appellate Stage:
February 12, 2026	12.02.2026: Penalty under Section 129(1)(b) Upheld Where Goods Accompanied by Invoice Issued During Suspension of Supplier’s Registration: Allahabad High Court
February 11, 2026	11.02.2026: A summary in Form GST DRC-01 cannot substitute the mandatory SCN under Section 73(1): Gauhati High Court
February 11, 2026	11.02.2026: Assessment order valid despite absence of DIN in Physical Copy, RFN and Digital Signature Held Sufficient: Andhra Pradesh High Court
February 10, 2026	10.02.2026: Clubbing of multiple financial years into a single show cause notice under Section 74 of the CGST Act is impermissible in law and suffers from lack of jurisdiction: Bombay High Court
February 10, 2026	10.02.2026: Appearance pursuant to summons under Section 70 CGST Act does not amount to detention; no statutory requirement of seven days’ prior notice exists for summons under Section 70: Bombay High Court
February 9, 2026	09.02.2026: Pendency of GST proceedings does not extend or revive provisional attachment beyond the statutory period: Delhi High Court
February 9, 2026	09.02.2026: Time spent in bona fide prosecution of proceedings before a wrong forum, including a writ petition, is liable to be excluded while computing limitation: Allahabad High Cour
February 7, 2026	07.02.2026: Adjudication under Section 74 without access to seized documents and electronic records constitutes violation of natural justice: Calcutta High Court
February 7, 2026	07.02.2026: Where ITC denial is solely based on non-filing of GSTR-3B by the supplier, subsequent filing must be given due effect: Calcutta High Court
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