Quick Summary
Several landmark GST rulings, in a major development for taxpayers, in February 2026, have significantly clarified key issues relating to Input Tax Credit (ITC), refunds and the doctrine of mutuality. The Kerala High Court delivered a crucial verdict by striking down provisions that sought to tax member-only welfare schemes under GST. The Court reaffirmed the doctrine of mutuality, holding that transactions between associations and their members cannot be treated as taxable supplies. In anot
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FAQ :
The Kerala High Court struck down provisions that sought to tax member-only welfare schemes under GST, reaffirming the doctrine of mutuality that transactions between associations and their members are not taxable supplies.
No, the Delhi High Court ruled that ITC claims should be allowed despite clerical errors like incorrect GSTIN on invoices, provided the transactions are genuine.
Courts have reiterated that ITC cannot be denied to bona fide purchasers simply because their suppliers failed to deposit the tax.
The Supreme Court upheld taxpayers' rights, stating that accumulated ITC prior to July 18, 2022, cannot be denied based on the refund application filing date.
Yes, multiple High Courts recognised the impact of retrospective amendments under the Finance Act, 2024, allowing reconsideration of ITC claims denied due to time limits.
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