Date	Title
March 3, 2026	03.03.2026: Right to claim refund of accumulated unutilised ITC under Section 54(1) read with Section 54(3) accrues on the “relevant date”, Once accrued, such right cannot be retrospectively restricted by an executive circular: Calcutta High Court
March 3, 2026	03.03.2026: When objections are filed against attachment, the authority is bound to pass a speaking and reasoned order, Failure to record reasons renders the attachment unsustainable: Bombay High Court
March 2, 2026	02.03.2026: Orders under Section 74 involving serious tax demands must strictly comply with principles of natural justice: Madras High Court
March 2, 2026	02.03.2026: Penalty under Section 129 cannot be mechanically imposed where no tax is payable: Gujarat High Court
February 28, 2026	28.02.2026: Section 54 limitation is inapplicable where the amount paid does not legally qualify as “tax due,” but is an erroneous or mistaken deposit: Orissa High Court
February 28, 2026	28.02.2026: Search and seizure powers under GST are subject to judicial scrutiny and cannot be exercised indefinitely without statutory backing: Madras High Court
February 27, 2026	27.02.2026: Mechanical confirmation of an adjudication order without independent analysis amounts to non-application of mind: Calcutta High Court
February 27, 2026	27.02.2026: Classification depends on the nature of supply, not merely on the product: Gujarat, AAR
February 26, 2026	26.02.2026: Mobilisation advance in works contracts is taxable under GST, merely describing payment as a “loan” does not alter its character if it is adjusted against contract value: Gujarat AAR
February 26, 2026	26.02.2026: Verification reports relied upon in adjudication must be furnished to the assessee; otherwise, it amounts to violation of natural justice: Bombay High Court
February 25, 2026	25.02.2026: Personal recovery from a Director under Section 89 arises only when tax dues cannot be recovered from the private company: Madras High Court
February 25, 2026	25.02.2026: Interest Not Demanded in Show-Cause Notice Cannot Be Confirmed in Adjudication Order under Section 73: Allahabad High Court
February 24, 2026	24.02.2026: Cancellation of registration u/s 29 must form an independent opinion, cancellation based on request or direction from the investigating wing amounts to acting under dictation and is legally impermissible: Gauhati High Court
February 24, 2026	24.02.2026: Post amendment w.e.f. 01.01.2022, Fine in lieu of confiscation under Section 130(2) is post-adjudication, not provisional: Kerala High Court
February 23, 2026	23.02.2026: Where GST registration is cancelled only due to continuous non-filing of returns, and not on grounds of fraud or tax evasion, courts may grant relief:
February 23, 2026	23.02.2026: Total recovery cannot exceed the cumulative statutory pre-deposit required at the first and second appellate stages: Calcutta High Court
February 21, 2026	21.02.2026: GSTN enables online withdrawal from Rule 14A via Form GST REG-32
February 21, 2026	21.02.2026: When a demand under specific heads has already been dropped in parallel proceedings, the same cannot be confirmed again in another assessment order: Madras High Court
February 21, 2026	21.02.2026: Videography of summons proceedings u/s 70 may be allowed where the petitioner is willing to bear the cost, enhancing transparency in the inquiry: Bombay High Court
February 20, 2026	20.02.2026: Section 74 provides a graded reduced penalty scheme which must be exercised within prescribed timelines, Courts are unlikely to interfere in writ in case of failure to opt for the reduced penalty framework: Madras High Court
February 20, 2026	20.02.2026: GSTN issued Advisory on Interest Collection & GSTR-3B Enhancements, same shall be available from February-2026 period
February 19, 2026	19.02.2026: Limitation for filing appeal under Section 107 commences only upon valid service of the adjudication order: Calcutta High Court
February 19, 2026	19.02.2026: Even though Rule 108(1) primarily mandates electronic filing, courts may permit manual filing where electronic filing is not feasible due to genuine technical issues: Madhya Pradesh High Court
February 18, 2026	18.02.2026: When the due date for filing Annual Return is extended by notification, the limitation period under Section 73(10) (three years) is computed from the extended due date: Gauhati High Court
February 18, 2026	18.02.2026: “Reasons to believe” must be recorded u/s 69 but need not necessarily be supplied to the accused; however, written “grounds of arrest” must be furnished to the accused: Allahabad High Court