GST Bulletin April 2026
Judicial Updates :-
- Consolidated SCNs under GST Not Permissible: Bombay HC Clarifies Legal Position.
- Blocking of ITC limited to Available Balance: Bombay HC Ruling.
- Delay in Filing Returns Not Fatal: HC Upholds.
- No ITC on Leasehold Land Where Facility Built for Own Account.
- Illegality of Search Does Not Invalidate Evidence for Section 74.