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    February 20, 2026   Case Laws GST
    Validity of service after registration cancellation requires alternative service; fresh notice and entitlement to personal hearing follow.
    February 20, 2026   Case Laws GST
    Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
    February 20, 2026   Case Laws GST
    Arbitration Agreement Separability: arbitrator fees attract reverse charge on payment, arbitration cost reimbursements are not taxable.
    February 20, 2026   Case Laws GST
    Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
    February 20, 2026   Case Laws GST
    Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
    February 20, 2026   Case Laws GST
    Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
    February 20, 2026   Case Laws Income Tax
    Material Basis for Reopening must be disclosed; failure to supply underlying information renders a reopening notice defective and invalid.
    February 20, 2026   Case Laws Income Tax
    Failure of enquiry: omission to verify prior year treatment and dealer arrangements rendered assessments erroneous and subject to revision.
    February 20, 2026   Case Laws Customs
    Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
    February 20, 2026   Case Laws Customs
    Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
    February 20, 2026   Case Laws Customs
    Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
    February 20, 2026   Case Laws Customs
    Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
    February 20, 2026   Case Laws Customs
    Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
    February 20, 2026   Case Laws Companies Law
    Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
    February 20, 2026   Case Laws IBC
    Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
    February 20, 2026   Case Laws Central Excise
    Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
    February 19, 2026   Notifications Customs
    Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
    February 19, 2026   Notifications GST
    Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
    February 19, 2026   Notifications Customs
    Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
    February 19, 2026   Notifications SEZ
    Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation...
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February 20, 2026   Case Laws GST
Validity of service after registration cancellation requires alternative service; fresh notice and entitlement to personal hearing follow.
February 20, 2026   Case Laws GST
Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
February 20, 2026   Case Laws GST
Arbitration Agreement Separability: arbitrator fees attract reverse charge on payment, arbitration cost reimbursements are not taxable.
February 20, 2026   Case Laws GST
Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
February 20, 2026   Case Laws GST
Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
February 20, 2026   Case Laws GST
Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
February 20, 2026   Case Laws Income Tax
Material Basis for Reopening must be disclosed; failure to supply underlying information renders a reopening notice defective and invalid.
February 20, 2026   Case Laws Income Tax
Failure of enquiry: omission to verify prior year treatment and dealer arrangements rendered assessments erroneous and subject to revision.
February 20, 2026   Case Laws Customs
Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
February 20, 2026   Case Laws Customs
Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
February 20, 2026   Case Laws Customs
Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
February 20, 2026   Case Laws Customs
Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
February 20, 2026   Case Laws Customs
Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
February 20, 2026   Case Laws Companies Law
Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
February 20, 2026   Case Laws IBC
Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
February 20, 2026   Case Laws Central Excise
Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
February 19, 2026   Notifications Customs
Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
February 19, 2026   Notifications GST
Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
February 19, 2026   Notifications Customs
Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
February 19, 2026   Notifications SEZ
Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation.

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Customs

Imported cotton under heading 5201 is exempted from basic...

Cotton import duty exemption applies to raw cotton, removing customs duty and cess for a limited period.

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Customs June 2, 2026 Notifications
Imported cotton under heading 5201 is exempted from basic customs duty and the Agriculture Infrastructure and Development Cess for the specified import period. The exemption applies to cotton goods imported into India and operates for the stated time window, reducing the customs burden on covered raw cotton imports.
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Acts Income Tax
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