Date	Title
April 25, 2026	25.04.2026: Bombay High Court referred Validity of Consolidated Show Cause Notice under Sections 73/74 of the CGST Act to Larger Bench
April 24, 2026	24.04.2026: Section 47(2) applies to failure to furnish return under Section 44, delay in filing GSTR-9C attracts late fee, even if GSTR-9 was filed earlier: Madras High Court
April 23, 2026	23.04.2026: Amendments affecting refund limitation periods are prospective unless expressly stated otherwise: Delhi High Court
April 22, 2026	22.04.2026: Proceedings under Section 74 are not dependent on the validity of search under Section 67, even defective investigation does not invalidate adjudication: Karnataka High Court
April 22, 2026	22.04.2026: GSTN issued Advisory regarding Introduction of IMS Offline Tool
April 21, 2026	21.04.2026: Government is considering extension of filing date of monthly GSTR 3B (20th April) by one day i.e. 21st April: GSTN updates
April 21, 2026	21.04.2026: Provisional attachment requires prior formation of opinion based on tangible material showing necessity to protect revenue: Bombay High Court
April 20, 2026	20.04.2026: Liability Cannot Be Fastened on Supplier for Recipient’s Non-Compliance under Notification 41/2017: Karnataka High Court
April 20, 2026	20.04.2026: Liability of legal heirs under Section 93 is not presumed, it requires a proper adjudicatory process to determine whether the legal heir has continued the business or is otherwise liable: Bombay High Court
April 18, 2026	18.04.2026: Industries urge GST Council to allow inverted duty refunds on input services
April 18, 2026	18.04.2026: Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another GST registration of the same entity : Madras High Court
April 17, 2026	17.04.2026: Government panel seeks excise duty removal on CNG, GST inclusion for gas boost
April 17, 2026	17.04.2026: GSTN Enables Re-computation of Interest in GSTR-3B Amid System Calculation Glitch
April 17, 2026	17.04.2026: Issuance of a composite Form GST DRC-07 covering both a company and its Managing Director is not sustainable; separate summary orders are necessary: Telangana High Court
April 17, 2026	17.04.2026: Rectification proceedings under Section 161 must be decided first when they directly relate to the impugned adjudication order: Punjab & Haryana High Court
April 16, 2026	16.04.2026: CIC flags lack of tracking system for tax evasion complaints, urges GST authorities to improve transparency
April 16, 2026	16.04.2026: ITC is not admissible on GST paid on leasehold rights of land used for setting up an Air Separation Plant: AAAR, Tamil Nadu
April 16, 2026	16.04.2026: Demand of tax already paid prior to issuance of show cause notice is prima facie unsustainable and liable to correction; Courts may permit filing of a rectification application to correct apparent errors: Telangana High Court
April 15, 2026	15.04.2026: Mere cancellation of supplier’s registration cannot, by itself, justify denial of ITC or cancellation of the recipient’s registration: Bombay High Court
April 15, 2026	15.04.2026: Even if the assessee opts “No” for personal hearing in Form DRC-06, the mandatory requirement under Section 75(4) to grant opportunity of hearing cannot be waived: Gujarat High Court
April 14, 2026	14.04.2026: Orders under Section 129 cannot be sustained if passed without considering the taxpayer’s objections and without granting a personal hearing: Gujarat High Court
April 14, 2026	14.04.2026: Traders’ body seeks GST relief on rental payments
April 14, 2026	14.04.2026: If the underlying adjudication order is invalid, consequential recovery proceedings must also be set aside: Gauhati High Court
April 13, 2026	13.04.2026: Wrong ITC does not attract interest unless it is actually utilised and utilisation must be tested on total ITC balance, not head-wise: Orissa High Court
April 13, 2026	13.04.2026: Multiple authorities can issue summons or conduct investigation, as these do not amount to adjudicatory proceedings: Himachal Pradesh High Court