The second edition of the publication titled “Significant Judicial and Advance Rulings in GST: A Compilation (February, 2026)” has been released by the Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee.
The updated edition shows a curated and topic-wise compilation of landmark rulings provided via the Hon’ble Supreme Court of India and various High Courts on important issues under the Goods and Services Tax (GST) regime.
Making Legal Understanding of GST stronger
Since the rollout of GST, judicial interpretation has played a crucial role in shaping its implementation. The publication furnishes concise yet comprehensive summaries of significant decisions that include:
- Scope of Supply and doctrine of mutuality
- Input Tax Credit (ITC) – eligibility, limitation and procedural aspects
- Refund of accumulated ITC and inverted duty structure
- Intermediary services and export of services
- Assessment, audit, inspection and seizure proceedings
- Pre-deposit requirements and appellate procedures
The motive of the compilation is to equip professionals with clarity on evolving jurisprudence and the practical implications of judicial pronouncements.
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February 2026 Edition highlights
The second edition consists of notable rulings such as:
- Reaffirmation of the Doctrine of Mutuality for GST applicability on member-only welfare schemes.
- Judicial scrutiny of Section 16(4) and retrospective revisions for time limits for availing ITC.
- Clarification that bona fide purchasers cannot be refused ITC only due to default by suppliers in depositing tax.
- Supreme Court affirmation that refund rights u/s 54(3) cannot be curtailed by circulars or prospective notifications.
- Validation of pre-deposit through the Electronic Credit Ledger, where permissible under law.
- Judicial emphasis on ensuring that procedural lapses do not override substantive rights.
The rulings have been classified under thematic heads such as “Scope of Supply”, “Input Tax Credit”, “Refund”, and “Assessment and Audit”, allowing easy reference for practitioners.
Addressing the evolving GST Issues
Also, the publication shows developments related to-
- Interaction between technology and GST compliance, along with the problem concerned with the GST portal and electronic ledgers.
- Retrospective statutory amendments rolled out via the Finance Act, 2024 and their judicial treatment.
- Interpretation of “intermediary services” under the IGST Act in cross-border transactions.
The compilation by including such developments furnishes professionals with the most recent judicial view up to February 2026.
Commitment of ICAI to Capacity Building
The President of ICAI in the preface emphasized the proactive role of the committee in assisting the members via technical publications, training programmes and knowledge initiatives. The compilation is anticipated to act as a useful reference for CAs, tax practitioners, industry stakeholders and tax administrators alike.
The Handbook can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Significant_Judicial_and_Advance_Rulings_in_GST_A_Compilation_February.pdf
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