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February 14, 2026   Case Laws Central Excise
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and classification follows
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
February 13, 2026   Notifications Companies Law
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director.
February 13, 2026   Notifications SEZ
De-notification of SEZ land in New Kolkata Township Rajarhat reduces SEZ area and converts specified plot to DTA use.
February 13, 2026   Notifications Customs
Toluene Di Isocyanate (TDI) imports face renewed anti dumping duties with producer specific rates and five year imposition effective immediately
February 13, 2026   Circulars SEBI
Social Stock Exchange framework consolidates rules, prescribes NPO registration, ZCZP issuance, and mandatory impact and financial disclosures.
February 13, 2026   Circulars SEBI
Capacity Planning and Real Time Performance Monitoring for Commodity Derivatives mandates 2x installed capacity and policy submission.
February 13, 2026   Circulars Customs
IGST refund processing and shipping bill validation: error causes, remediation steps and operational updates for air cargo stakeholders
February 13, 2026   Case Laws GST
GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set aside
February 13, 2026   Case Laws GST
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open
February 13, 2026   Case Laws GST
Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.
February 13, 2026   Case Laws GST
Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preserved
February 13, 2026   Case Laws GST
Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.
February 13, 2026   Case Laws GST
Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
February 13, 2026   Case Laws GST
Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
February 13, 2026   Case Laws GST
GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
February 13, 2026   Case Laws GST
Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
February 13, 2026   Case Laws GST
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions
February 13, 2026   Case Laws GST
Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.

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Customs

AAR held that heatsinks intended for exclusive use with PCBAs of...

Customized data-center heatsinks held classifiable as telecom apparatus parts under CTH 8517 7990 via Section Note 2(b).

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Customs December 16, 2025 Case Laws AAR
AAR held that heatsinks intended for exclusive use with PCBAs of data-center switches and uplink cards are classifiable as "parts" of telecommunication apparatus under CTH 8517, specifically CTI 8517 7990, and not as generic articles of base metal under headings 7326/7616. The authority found the heatsinks to be tailor-made, integral components with no independent utility, suitable for use solely or principally with equipment classified under heading 8517. Applying Section Note 2(b) of Section XVI, AAR concluded that such customized heatsinks form essential parts of the finished telecommunication apparatus and must follow the classification of the principal equipment.
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Acts Income Tax
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