Date	Title
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
April 11, 2026	11.04.2026: GSTN issued Advisory reagarding Portal Update enabling editable pre-deposit in appeal Filing (Form APL-01)
April 11, 2026	11.04.2026: ITC cannot be denied to a bona fide purchaser merely due to the supplier’s failure to deposit tax with the Government: Karnataka High Court
April 11, 2026	11.04.2026: Any proceedings initiated or continued against a non-existent or dissolved company are void ab initio and suffer from a fundamental jurisdictional defect: Andhra Pradesh High Court
April 10, 2026	10.04.2026: Pigmy agents are employees of the Bank and not independent service providers, commission paid to them is not liable to GST: Karnataka High Court
April 10, 2026	10.04.2026: Detention of goods for more than 4 months without passing an order is arbitrary and illegal, Mere issuance of MOV-02 is not sufficient: Calcutta High Court
April 9, 2026	09.04.2026: Delhi High Court Examines Constitutional Validity of Health & National Security Cess in Post-GST Era
April 9, 2026	09.04.2026: Assessment orders are unsustainable where relevant documents submitted by the assessee are not examined: Madras high Court
April 9, 2026	09.04.2026: A notice founded on non-existent or wrong facts is liable to be quashed at the threshold: Punjab and Haryana High Court
April 8, 2026	08.04.2026: Mere filing of NIL returns does not indicate violation of GST law warranting cancellation, Cancellation of GST registration can only be done on grounds specifically mentioned in the statute: Uttarakhand High Court
April 8, 2026	08.04.2026: No profiteering in pure post-GST projects; If the entire project is executed post-GST, ITC is presumed to be built into pricing: GSTAT, New Delhi
April 7, 2026	07.04.2026: Rule 92(3) of the CGST Rules mandates a minimum period of 15 days to respond to a refund SCN, any shorter period is invalid. : Calcutta High Court
April 7, 2026	07.04.2026: IGST on imports is inseparably linked with customs assessment, GST officers whether Central or State cannot initiate parallel proceedings in respect of import transactions: Andhra Pradesh High Court
April 7, 2026	07.04.2026: Exclusive: GST on ride-hailing platforms faces fresh scrutiny as industry flags SaaS model mismatch
April 6, 2026	06.04.2026: ITC is allowed on works contract services used for foundation and structural support of plant and machinery: AAR, Gujarat
April 6, 2026	06.04.2026: Denial of GST Amnesty Benefit on Account of Clerical Error in Summary Order to be Set Aside: Madras High Court
April 6, 2026	06.04.2026: GST Council meeting likely in end-May or June
April 4, 2026	04.04.2026: State GST authorities cannot detain or confiscate goods involved in inter-State movement where the transaction neither originates nor terminates within the State: Andhra Pradesh High Court
April 4, 2026	04.04.2026: Voluntary payment at the SCN stage does not extinguish the right to appeal unless liability is admitted: GSTN Advisory
April 3, 2026	03.04.2026: Prior intimation of change of address binds the department; failure to update records cannot prejudice the assessee: Gujarat High Court
April 3, 2026	03.04.2026: Overdraft account cannot be attached, as the amounts in such account are essentially funds of the bank and not the Petitioner: Madras High Court
April 2, 2026	02.04.2026: Cancellation of GST registration cannot justify continuation of ITC blocking beyond one year: Bombay High Court
April 2, 2026	02.04.2026: Recovery under Section 78 cannot be initiated before expiry of the statutory or extended appeal period: Bombay High Court
April 1, 2026	01.04.2026: The Government has notified the Goods and Services Tax Settlement Rules, 2025, effective from 1st April 2025, with the objective of streamlining the settlement of GST funds between the Centre and the States. These rules introduce a structured mechanism for the proper apportionment of Integrated GST (IGST), which is levied on inter-state transactions, thereby ensuring timely and accurate distribution of revenue.