Calcutta High Court distinguishes between ‘issuance’ and ‘service’ of orders under section 73 of the GST Act, holding that the limitation period attaches to issuance, and not service of the order.

Gujarat HC Holds Taxpayer Cannot Claim Refund of GST recovered by the Department After Failing to Comply with Section 112 and Circular No. 224/18/2024-GST in respect of the pre-deposit

Rajasthan HC holds that limitation under Section 107 of CGST Act is an absolute bar only for Appellate Authorities, not for High Court’s writ jurisdiction

Self-Certification and authentication of Origin Declarations under India-UK CETA

Adama India Private Limited [Order No CAAR/MUM/ARC/17/2026-27 dated 24 June 2026]