GST Bulletin May 2026
Judicial Updates :-
- Administrative delay no defence for Denial of Interest on late Refund
- Section 128A Relief: HC holds Time limit as Directory and not Mandatory
- Delay in Filing Returns Not Fatal: HC Upholds
- Bogus Supplier Tag alone not enough to Block ITC
- Bombay HC draws line between ‘commercial activity’ and ‘Statutory Functions’ under GST
- SCN without details held invalid by Punjab and Haryana High Court