Insights · Indirect Tax

GST litigation in 2026: the shifts every finance head should track

From ITC time-limits to the operationalised GST Tribunal - the practical implications for corporates and MSMEs.

Published: 22 January 2026
Last reviewed: 25 July 2026
Law as at: 30 June 2026
Reading time: 7 min
Author: ATPM And Co
Technical reviewer: Partner, ATPM And Co

With the GST Appellate Tribunal now operational, a large backlog of first-round appeals will begin moving. Companies that have been sitting on adjudication orders should reassess their appeal calendar.

Recent circulars around input-tax credit and cross-charge between related entities have narrowed several long-standing positions. A one-off legal review of standing positions is worthwhile.

Documentation continues to be decisive. Where credits are contested, contemporaneous evidence of receipt of goods or services carries substantially more weight than post-facto reconstruction.

Official source

CBIC-GST Portal

Disclaimer

This note is a general summary written for professional colleagues and clients of ATPM And Co. It reflects the position of law as at the date shown and is not a substitute for professional advice on the specific facts of any matter. Readers should consult the firm before acting on any point covered here.

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