The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the second edition of the publication titled “Significant Judicial and Advance Rulings in GST: A Compilation (February, 2026)”.
The updated edition presents a curated and topic-wise compilation of landmark judgments delivered by the Hon’ble Supreme Court of India and various High Courts on critical issues under the Goods and Services Tax (GST) regime.
Strengthening Legal Understanding of GST
Since the introduction of GST, judicial interpretation has played a vital role in shaping its implementation. The publication provides concise yet comprehensive summaries of significant decisions covering:
- 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 compilation aims to equip professionals with clarity on evolving jurisprudence and practical implications of judicial pronouncements.
Key Highlights of the February 2026 Edition
The second edition includes notable rulings such as:
- Reaffirmation of the Doctrine of Mutuality in the context of GST applicability on member-only welfare schemes.
- Judicial scrutiny of Section 16(4) and retrospective amendments relating to time limits for availing ITC.
- Clarification that bona fide purchasers cannot be denied ITC solely due to default by suppliers in depositing tax.
- Supreme Court affirmation that refund rights under Section 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 systematically categorised under thematic heads such as “Scope of Supply”, “Input Tax Credit”, “Refund”, and “Assessment and Audit”, enabling easy reference for practitioners.
Addressing Emerging GST Issues
The publication also reflects recent developments concerning:
- Interaction between technology and GST compliance, including issues relating to the GST portal and electronic ledgers.
- Retrospective statutory amendments introduced through the Finance Act, 2024 and their judicial treatment.
- Interpretation of “intermediary services” under the IGST Act in cross-border transactions.
By incorporating these developments, the compilation provides professionals with the most current judicial perspective up to February 2026.
ICAI’s Commitment to Capacity Building
In the Foreword, the President of ICAI highlighted the Committee’s proactive role in supporting members through technical publications, training programmes and knowledge initiatives. The compilation is expected to serve as a valuable reference for chartered accountants, 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
