The GST enforcement landscape in 2026 has shifted decisively. We have moved from an era of discretionary administrative action to one of strict Statutory Discipline. For corporate taxpayers and legal practitioners, this shift offers a powerful new defensive strategy. Recent jurisprudence, most notably the landmark ruling by the Gujarat High Court in Reevan Creation v. State of Gujarat, has drawn a clear line: procedural safeguards in the CGST Act are not merely directory—the