| January 22, 2026 |
22.01.2026: Enhancement of penalty in appellate proceedings without notice and hearing is impermissible and violates the first proviso to Section 107(11) of the GST Act: Calcutta High Court |
| January 21, 2026 |
21.01.2026: GST Appellate Tribunal bench constituted in Telanagana |
| January 21, 2026 |
21.01.2026: Time limitation prescribed u/s 54 is directory, where refund claim filed for tax paid under an incorrect head: Karnataka High Court |
| January 21, 2026 |
21.01.2026: Bank attachment cannot continue once the taxpayer complies with the pre-deposit requirement for filing an appeal before the Appellate Tribunal: Calcutta High Court |
| January 20, 2026 |
20.01.2026: Liability of the owner under Section 129 is restricted to the amount quantified in the show cause notice: Calcutta High Court |
| January 20, 2026 |
20.01.2026: Legal representatives are not personally liable for GST dues beyond the value of the estate inherited: Andhra Pradesh High Court |
| January 19, 2026 |
19.01.2026: ITC on imports cannot be denied merely due to non-reflection in GST portal when IGST payment is established, lapse is attributable to procedural or system limitations at the Customs end: Calcutta High Court |
| January 19, 2026 |
19.01.2026: No demand can be confirmed on grounds other than those mentioned in the show cause notice: Calcutta High Court |
| January 19, 2026 |
19.01.2026: Budget likely to see five key amendments in GST Laws to ease compliances, reduce litigation |
| January 17, 2026 |
17.01.2026: Telangana High Court struck down Rule 39(1)(a) to the extent it mandates same-month distribution of ITC by an ISD, as the parent statute did not prescribe or permit any time limit. |
| January 17, 2026 |
17.01.2026: Once the statutory requirements under Section 62(2) are fulfilled, recovery proceedings based on the assessment order cannot be continued: Andhra Pradesh High Court |
| January 16, 2026 |
16.01.2026: Mechanical reliance on figures in GSTR-3B without considering rectifications in GSTR-9 and GSTR-9C reflects non-application of mind : Calcutta High Court |
| January 16, 2026 |
16.01.2026: Bona fide and inadvertent errors in GST returns must be permitted to be rectified, where no revenue loss is involved: Gujarat High Court |
| January 15, 2026 |
15.01.2026: Amendments curtailing limitation periods cannot retrospectively extinguish vested rights; change in the definition of “relevant date” under Section 54 w.e.f. 01.02.2019 is prospective in operation: Jammu and Kashmir and Ladakh High Court |
| January 15, 2026 |
15.01.2026: Goods seized under GST must be returned if no notice is issued within six months, Belated confiscation proceedings cannot cure earlier statutory violations: Gujarat High Court |
| January 14, 2026 |
14.01.2026: Assignment of long-term leasehold rights with consent of an industrial development corporation amounts to transfer of benefits arising out of immovable property, not a supply of services: Bombay High Court |
| January 14, 2026 |
14.01.2026: Section 74A is the exclusive provision for initiation of proceedings from 01.04.2024 onwards; Sections 73 and 74 cannot be invoked for FY 2024–25: Madras High Court |
| January 13, 2026 |
13.01.2026: Revisional Jurisdiction under Section 108 Cannot Be Invoked to Revise Audit Reports, Audit Findings Must Culminate in Proceedings under Sections 73 or 74: Karnataka High Court |
| January 13, 2026 |
13.01.2026: Refund of GST Appellate Pre-Deposit Governed by Section 107(6) Read with Section 115, Not Section 54: Supreme Court Clarifies |
| January 12, 2026 |
12.01.2026: Blocking of Electronic Credit Ledger Beyond Statutory One-Year Limit Under Rule 86A Held Illegal: Calcutta high Court |
| January 12, 2026 |
12.01.2026: Section 16(5) CGST Act has retrospective overriding effect over Section 16(4) for FYs 2017-18 to 2020-21, ITC cannot be reversed merely on limitation grounds if GSTR-3B returns were filed on or before 30.11.2021: Madras High Court |
| January 12, 2026 |
12.01.2026: Micro-fertiliser industry seeks uniform 5 pc GST, faster credit refunds ahead of Budget |
| January 10, 2026 |
10.01.2026: GST exemption on health insurance premium Restricted to Individual Policies, Group health insurance policies are not eligible for GST exemption: Kerala High Court |
| January 10, 2026 |
10.01.2026: CBIC flags fake GST notices, advises taxpayers to verify DIN |
| January 9, 2026 |
09.01.2026: Parallel GST adjudication for the same tax period by different officers is impermissible where it leads to potential duplication or overlapping demands: Madras High Court |
