GSTAT July 2026 Round-Up: 13 Key Rulings on ITC, Pre-Deposit, GST Exemption and Anti-Profiteering

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TaxcodeIN Today | Daily GST Updates | 07 August 2026

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[Recent Judgment] Supreme Court [06-Aug-26]:
Whether omission of Rule 96(10) of the CGST Rules, 2017 by Notification No. 20/2024 without a saving clause applies to pending refund proceedings?

Central Goods and Services Tax Rules, 2017 – Rule 96(10); Notification No. 20/2024. Issue was whether omission of Rule 96(10) with effect from 08.10.2024, without any saving clause, would benefit assessees in pending proceedings concerning refund of integrated tax paid on exported goods and services. Held that the Constitution Bench ruling in Kolhapur Canesugar Works Ltd. v. Union of India squarely governed the matter: on omission of a rule, pending...

Citation: (2026) taxcode.in 46 SC

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TaxcodeIN Today | Daily GST Updates | 10 August 2026

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GST Case Law Weekly (3–8 August 2026): Decoding Key GST Rulings
This weekly digest covers significant GST judgments reported from 3 to 8 August 2026 on ITC, appellate pre-deposit, limitation, Section 74 proceedings, transitional credit, anti-profiteering and procedural safeguards.

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High Court-Madras [04-Aug-26]:
Whether cancellation of GST registration and rejection of revocation could be sustained when the impugned orders referred only to the intelligence wing report despite record evidence of business being carried on at the registered place of business?

Goods and Services Tax – GST registration cancellation; revocation of cancellation – challenge to order cancelling GST registration on the ground that petitioner was not carrying on business at the registered place of business, and to subsequent rejection of revocation application. Held that the record before the Court contained rental agreements, GPS map camera photographs, and electricity bill receipts for the relevant periods; the electricity receipts carried the petitioner’s trading...

Citation: (2026) taxcode.in 1314 HC

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High Court-Madras [31-Jul-26]:
Whether two assessment orders for the same assessment period and the same GSTR 3B and GSTR 1 mismatch could both survive, and whether remand could be granted subject to payment of 100% of the tax demand?

Assessment for 2018–2019 – challenge to two orders on grounds of duplication and breach of natural justice – both orders found, on comparison, to relate to mismatch between GSTR 3B and GSTR 1 returns, and the amounts involved tallied though the later order did not bifurcate SGST and CGST. Held that the later order dated 10.11.2023 could not survive and was quashed. In respect of the order dated 25.07.2023, since...

Citation: (2026) taxcode.in 1313 HC

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High Court-Karnataka [10-Jul-26]:
Whether an ex parte GST adjudication and a time-barred appellate rejection should be quashed to permit the assessee to explain a mismatch between GSTR-3B and GSTR-1 with supporting documents and Board Circulars?

Board Circulars dated 27.12.2022 and 17.07.2023 – Challenge to GST adjudication for 2018-19 based on discrepancy in declaration of export turnover between GSTR-3B and GSTR-1, and to appellate order rejecting appeal on limitation. The petitioner contended that zero-rated turnover related to export services, that a reply had been filed to the intimation in Form GST DRC-01A, and that the Circulars contemplated an opportunity to produce documents to establish the nature...

Citation: (2026) taxcode.in 1300 HC

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High Court-Karnataka [17-Jul-26]:
Whether recovery notices in Form GST DRC-13 and adjudication orders under Section 73 of the CGST/KGST Act can be sustained against a private limited company distinct from the deceased proprietor’s concern and without examining Section 93 liability of the alleged legal heirs?

Central Goods and Services Tax Act, 2017, Sections 73 and 93(1)(a), 93(1)(b); Karnataka Goods and Services Tax Act, 2017, Sections 73 and 93(1)(a), 93(1)(b) — challenge to recovery notices in Form GST DRC-13 and adjudication orders passed against the background of the death of a proprietor. Held that it was undisputed that the first petitioner company was different and distinct from the deceased proprietor’s concern, and hence recovery notices attaching...

Citation: (2026) taxcode.in 1296 HC

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High Court-Tripura [27-Jul-26]:
Whether a registered person can be permitted to rectify GSTR-1 and GSTR-3B where invoices were mistakenly filed under GST TDS GSTIN instead of the regular GSTIN and there is no loss of revenue?

Central Goods and Services Tax Act, 2017 – Sections 16(4), 16(5), 37, 38, 39(9), 39(10) – Issue was whether GST returns could be rectified where the petitioner had filed invoices for the relevant period in the GST TDS GSTIN instead of its regular GSTIN, thereby affecting availability of input tax credit, though there was no loss of revenue. Held that the objection of the authorities that entries once made in...

Citation: (2026) taxcode.in 1292 HC

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High Court-Madras [05-Aug-26]:
Whether documents and files seized during a GST inspection can be retained after the authorization under Section 67(2) of the CGST Act is withdrawn?

Central Goods and Services Tax Act, 2017 – Sections 67(2), 67(3) and 67(11) – issue concerned the department’s right to retain files and documents taken during an inspection conducted on 25.01.2024 after the authorization letter dated 24.01.2024 had been withdrawn in earlier writ proceedings. Held that the power to seize documents flows from the authorization under Section 67(2), and the power of retention under Section 67(11) must be read together...

Citation: (2026) taxcode.in 1319 HC

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TaxcodeIN Today | Daily GST Updates | 12 August 2026

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Supreme Court: Communication of Section 69 CGST Arrest Order Mandatory Before Arrest; Interim Protection Cannot Be Granted After Dismissing Pre-Arrest Bail Plea

The Supreme Court has held that an order authorising arrest under Section 69 of the CGST Act must be communicated to the person concerned before arrest, and that courts cannot grant interim protection after dismissing a pre-arrest bail application.

Citation: (2026) taxcode.in 49 SC

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