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    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
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    February 4, 2026   Case Laws Income Tax
    Transfer pricing reference delay renders TPO determination without jurisdiction where reference missed statutory limitation period
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    February 4, 2026   Case Laws Income Tax
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    February 4, 2026   Case Laws Income Tax
    Reopening of assessment and unexplained payment: issue restored to assessing officer for fresh inquiry and substantiation
    February 4, 2026   Case Laws Income Tax
    Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
    February 4, 2026   Case Laws Income Tax
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    February 4, 2026   Case Laws Income Tax
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    February 4, 2026   Case Laws Income Tax
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    February 4, 2026   Case Laws Customs
    Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
    February 4, 2026   Case Laws Customs
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    February 4, 2026   Case Laws Customs
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    February 4, 2026   Case Laws IBC
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    February 4, 2026   Case Laws IBC
    Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
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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.
February 4, 2026   Case Laws Income Tax
Reopening of assessment and unexplained payment: issue restored to assessing officer for fresh inquiry and substantiation
February 4, 2026   Case Laws Income Tax
Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to revive appeal
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
February 4, 2026   Case Laws Income Tax
Gratuity liability transfer and tax deduction claim -- transfer to related concern treated as discharge, deduction allowed.
February 4, 2026   Case Laws Income Tax
Reopening assessment in individual name then assessed as AOP found impermissible; reassessment quashed, appeal allowed
February 4, 2026   Case Laws Income Tax
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds positions
February 4, 2026   Case Laws Customs
Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
February 4, 2026   Case Laws Customs
Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
February 4, 2026   Case Laws Customs
Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
February 4, 2026   Case Laws IBC
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineffective.
February 4, 2026   Case Laws IBC
Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed

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Customs

Amendment inserts a new entry (d) "Bhogapuram" into the Table...

Designation of Bhogapuram as customs airport site authorizing unloading of imports and loading of exports under Notification No.61/94

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Customs January 16, 2026 Notifications
Amendment inserts a new entry (d) "Bhogapuram" into the Table against serial no. 2 for Andhra Pradesh in Notification No. 61/94-Customs (N.T.), thereby designating Bhogapuram as a customs airport site; operative effect: Bhogapuram is authorized for the unloading of imported goods and the loading of export goods (or any class thereof), enabling customs control and permitted import/export operations at that location.
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Acts Income Tax
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