The month witnessed several significant GST rulings from various High Courts and Advance Ruling Authorities. A common thread running through these decisions is the judiciary's insistence on due process, proper jurisdiction, adherence to natural justice, and evidence-based adjudication. Simultaneously, important clarifications emerged on GST exemptions, ITC eligibility, interest liability, valuation of composite supplies and taxability of financial incentives. Presented below is a professional digest of some of the most impactful GST rulings of the month. SECTION 74 PROCEEDINGS FAIL WHERE JURISDICTION IS ABSENT AND TRANSACTIONS ARE GENUINE Raghuvansh Agro Farms Ltd. v. State of U.P. Citation: (2026) 38 Centax 53 (All.) Writ Tax No. 3829 of 2025, decided on 17.12.2025 by Allahabad High Court Key Issue Whether Section 74 proceedings alleging circular trading .......