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    February 5, 2026   Case Laws Customs
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February 5, 2026   Case Laws Customs
Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalties
February 5, 2026   Case Laws Customs
Calcium nitrate with boron import classification denied customs exemption after strict match to fortified fertilizer specifications, appeal dismissed
February 5, 2026   Case Laws Customs
Classification of computer monitors and applicable integrated tax rate; tribunal remands for reassessment after rejecting 28% revision
February 5, 2026   Case Laws Customs
Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.
February 5, 2026   Case Laws IBC
Corporate guarantee invocation and limitation extension sustain insolvency petition admission despite liquidation recoveries; Form1 particulars upheld
February 5, 2026   Case Laws IBC
Threshold for Section 7 initiation by homebuyers in a real estate project upheld; petition remanded for fresh consideration.
February 5, 2026   Case Laws Central Excise
Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
February 5, 2026   Case Laws Indian Laws
Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
February 4, 2026   Notifications Customs
Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
February 4, 2026   Circulars Customs
Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
February 4, 2026   Case Laws GST
Challenge to show cause notice under GST -- court refuses preadjudication interference, preserves crossexamination and rebuttal rights
February 4, 2026   Case Laws GST
Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
February 4, 2026   Case Laws GST
Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
February 4, 2026   Case Laws GST
Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
February 4, 2026   Case Laws GST
Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
February 4, 2026   Case Laws GST
Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
February 4, 2026   Case Laws Income Tax
Settlement Commission reopening concluded proceedings barred; rectification and demand notices quashed under settled tax precedent
February 4, 2026   Case Laws Income Tax
Transfer pricing reference delay renders TPO determination without jurisdiction where reference missed statutory limitation period
February 4, 2026   Case Laws Income Tax
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismissed
February 4, 2026   Case Laws Income Tax
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereafter.

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Customs

Whether the product qualifies as an "Organic Surface-Active...

Classification of product as organic surface-active agent (surfactant) under CTH 3402; held classifiable at CTH 3402 4200 pending import verification

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Customs January 13, 2026 Case Laws AAR
Whether the product qualifies as an "Organic Surface-Active Agent" under CTH 3402: applying HSN explanatory notes and Chapter 34 Note 3, such agents are chemical compounds with hydrophilic/hydrophobic functional groups that, at 0.5% in water at 20°C, form a stable homogeneous (transparent or translucent) solution/emulsion with no naked-eye separation after one hour and reduce distilled-water surface tension to ≤4.5×10-2 N/m; on the facts supplied the product meets those criteria. Outcome: the product is classifiable under Heading 3402, specifically CTH 3402 4200 as a non-ionic surfactant, subject to verification at import. - AAR
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Acts Income Tax
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