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February 13, 2026   Case Laws IBC
Operational creditor voting on its own resolution plan found to create conflict of interest and void the approval, leading to liquidation.
February 13, 2026   Case Laws IBC
Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex dispute
February 13, 2026   Case Laws IBC
Limitation for filing IBC appeals: tribunal refuses condonation where appeal filed after 45 day outer limit
February 13, 2026   Case Laws Money Laundering
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribunal.
February 13, 2026   Case Laws Money Laundering
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolution applicant
February 13, 2026   Case Laws Service Tax
Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
February 12, 2026   Case Laws GST
Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
February 12, 2026   Case Laws GST
Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk
February 12, 2026   Case Laws GST
Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.
February 12, 2026   Case Laws GST
Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay
February 12, 2026   Case Laws GST
CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed
February 12, 2026   Case Laws GST
Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance
February 12, 2026   Case Laws GST
Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.
February 12, 2026   Case Laws GST
Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.
February 12, 2026   Case Laws GST
Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.
February 12, 2026   Case Laws GST
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.
February 12, 2026   Case Laws GST
Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notification
February 12, 2026   Case Laws GST
Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.
February 12, 2026   Case Laws GST
Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit.
February 12, 2026   Case Laws GST
Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.

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Customs

Notification amends Notification No. 41/2025-Customs by...

India-EFTA import tariff concessions updated: revised BCD, AIDC and health cess rates, including alcohol CIF value slabs, effective 1 Jan 2026

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Customs January 3, 2026 Notifications
Notification amends Notification No. 41/2025-Customs by substituting revised TABLE I and TABLE II prescribing updated tariff concessions for specified goods under the India-EFTA trade arrangement (Switzerland). The substituted tables revise the applicable Basic Customs Duty (BCD) rates and, where specified, Agriculture Infrastructure and Development Cess (AIDC) and health cess rates, including value-based rate distinctions for certain alcoholic beverages by reference to CIF value per 750 ml bottle. The amended concessional duty structure applies to imports of the listed tariff items in accordance with the revised schedules, and takes effect from 1 January 2026.
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