Date	Title
May 13, 2026	13.05.2026: Damages awarded by an arbitral tribunal for breach of contract are compensatory in nature and do not constitute consideration for supply of services: Bombay High Court
May 13, 2026	13.05.2026: Government likely to restrict manual edits in GSTR-3B returns under GST push
May 12, 2026	12.05.2026: Education Consultancy Services to Foreign Universities held as Export of Services; Refund Cannot Be Denied by Treating Assessee as “Intermediary”: Delhi High Court
May 11, 2026	11.05.2026: Absence of PMT-03 functionality on the GST portal cannot be used as a ground to deny legitimate re-credit of ITC, High Courts can direct manual intervention by GST authorities to ensure restoration: Rajasthan High Court
May 11, 2026	11.05.2026: Time Limit for Waiver Application u/s 128A is directory and enabling, and not mandatory: Karnataka High Court
May 9, 2026	09.05.2026: Absence of a DIN in an assessment order constitutes a fundamental and incurable defect, rendering the order invalid: Andhra Pradesh High Court
May 8, 2026	08.05.2026: Businesses may face stricter GST refund validation under new filing process
May 8, 2026	08.05.2026: Blocking of ITC must have an independent legal basis; if it is solely linked to cancellation of registration, it cannot survive once registration is restored: Bombay High Court
May 8, 2026	08.05.2026: Supreme Court reviews GST on costs paid to municipal bodies
May 7, 2026	07.05.2026: Andhra Pradesh High Court Reaffirms Composite Supply Treatment for Solar Power Projects, Separate Invoices Not Ground to Deny Concessional GST
May 7, 2026	07.05.2026: Any notice or adjudication order issued in the name of an entity that has ceased to exist due to amalgamation is void ab initio : Bombay High Court
May 6, 2026	06.05.2026: Fresh invocation of Section 83 after expiry of earlier attachment is invalid without new material or changed circumstances: Delhi High Court
May 5, 2026	05.05.2026: Electricity, being a non-combustible energy carrier, cannot be treated as “fuel” for the purposes of concessional GST entries: AAR, Gujarat
May 5, 2026	05.05.2026: SEBI urges GST Council to fix tax issues in commodity derivatives
May 4, 2026	04.05.2026: GST 2.0 simplifies rates but deepens inverted duty structures in some sectors
May 2, 2026	02.05.2026: GST exemption under Entry 66 is restricted to institutions meeting the precise definition of “educational institution”; supplementary coaching institutes fall outside its ambit: AAR, Gujarat
May 2, 2026	02.05.2026: Bar under Section 6(2)(b) is limited, applicable only where proceedings relate to the same subject matter and not merely because they involve the same assessee: Delhi High Court
April 1, 2026	01.05.2026: Bombay High Court Allows Retrospective Application of Amended Refund Formula for Inverted Duty Structure
April 30, 2026	30.04.2026: Deposit of tax into the electronic ledger does not amount to payment; appropriation to the Government account is essential for valid discharge of GST liability: Andhra Pradesh High Court
April 29, 2026	29.04.2026: Affiliation fees are statutory levies and lack the essential element of consideration; hence, they cannot be taxed as a supply: Bombay High Court
April 28, 2026	28.04.2026: Bombay HC asks Centre to detail steps for GST tribunal
April 28, 2026	28.04.2026: Demand of penalty cannot be confirmed if it is not specified in the statutory form, even if mentioned in annexures: Allahabad High Court
April 27, 2026	27.04.2026: No bar on filing a second or supplementary refund application within the limitation period, even if it pertains to a period covered in an earlier claim: Bombay High Court
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