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    February 13, 2026   Case Laws Money Laundering
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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.
February 12, 2026   Case Laws GST
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM
February 12, 2026   Case Laws GST
GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
February 12, 2026   Case Laws Income Tax
Application under Section 119(2)(b) for condonation of delay in filing revised return remitted for fresh consideration under law

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The central issue is whether imported knitted girls' slips are...

Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function

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Customs January 16, 2026 Case Laws AAR
The central issue is whether imported knitted girls' slips are classifiable as brassieres (CTH 6212) or as slips/petticoats of man-made fibres (CTH 61081110/62081100). Applying HSN Explanatory Notes and functional/structural tests, the authority found three decisive features-beginning above bust/at waist, shoulder straps, and absence of moulded cups/boning/support structures-establishing they are undergarments for modesty/layering, not body-support garments; consequently they do not fall under Heading 6212. As the goods are knitted man-made fibre slips, Rule 3(a) GRI favours the more specific heading 61081110 over 62081100, so they are classifiable under CTH 61081110. - AAR
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Acts Income Tax
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