Important GST judgments & rulings from the Hon'ble Supreme Court, High Courts
- Category: Judgment
- Date: 26-08-2026
Key Issues Covered:
Corporate Guarantees - Taxability & Rule 28(2)
Rule 96(10) - Omission & pending refund proceedings
ITC - Section 16(2)(c) - Supplier tax payment
Section 74 - Fraud, suppression & extended limitation
Section 129 - Detention, e-way bills & penalties
Consolidated SCNs - Multiple financial years
DRC-03 Payments - Duplicate payments & refunds
GST Arrests - Section 69 & procedural safeguards
Online Gaming - Betting, gambling & valuation
GST Appeals - Limitation, pre-deposit & recovery
GIDC Leasehold Rights - GST implications
Section 6(2) (b) - Parallel GST proceedings
A concise compilation of key GST jurisprudence from April to August 2026, covering important judicial findings, practical implications and litigation takeaways.
Read the complete compilation for a quick reference to the latest GST developments.