Explore key GST case laws of February 2026 covering ITC, Section 74, refunds, notices, and anti-profiteering impacting businesses and CAs in India

GSTR-3B tax liability breakup from Feb 2026. Learn GSTN advisory, Section 50 impact, steps, errors to avoid, and tips for accurate GST filing and compliance.

GSTN introduces online withdrawal from Rule 14A via Form GST REG-32. Aadhaar authentication and filing of pending GST returns are mandatory

Rule 10A impacts GST registrations. Update bank details within 30 days to avoid auto-suspension and compliance issues.

Small businesses can get GST Registration in 3 days from 1 Nov 2025 under CBIC Rules 9A & 14A with automated verification.

CBIC designates proper officers under Sections 74A, 75(2) & 122 of the CGST Act for FY 2024–25 .

GST Portal introduces a new IMS update from Oct 2025 with a “Pending” option for Credit Notes and flexible ITC reversal. Learn rules, timelines, and compliance impact.

In the Shanti Kiran India case, the Supreme Court ruled that genuine buyers cannot be denied Input Tax Credit (ITC) simply because their seller failed to deposit the tax.

The GST Council has extended the 90% provisional refund system to Inverted Duty Structure cases from 1st October 2025, pending a formal amendment to Section 54(6)

GSTN has enabled invoice-wise reporting in Form GSTR-7 for TDS deductors. Effective September 2025, all deductors must furnish invoice-level details. File September returns by 10th Oct 2025

The new invoice management system will allow easier payment of tax, reporting of income, and other tax activities more conveniently and faster.

The Hon'ble Delhi High Court has clarified the necessary conditions for export refunds under GST in a landmark ruling (W.P.(C) 2486 of 2025). In the Alkesh Tacker HUF v. Union of India & Ors. case, the court overturned a departmental decision to deny a ₹10.05 lakh ITC refund, stating that the reasoning was "specious and untenable."