GST Case Law Compendium – February 2026 Edition
We are pleased to share the February 2026 Edition of our GST Case Law Compendium, analysing important rulings of various High Courts and Advance Ruling Authorities on key GST litigation issues.
This edition covers, inter alia:
* Revision under Section 108 vis-à-vis audit proceedings
* ITC denial under Section 16(2)(c) due to supplier default
* Validity of Rule 39(1)(a) on ISD credit distribution
* Enhancement of tax liability in appeal without notice
* Whether electricity supply through intermediary qualifies as export
* Proceedings against deceased taxpayer
* Recovery under Section 79 read with Section 75(12) without adjudication
* GST on regulatory fees, liquidated damages, and leasehold rights
Each ruling includes headnotes, judicial reasoning, and practical author’s commentary for litigation and advisory strategy.
