Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    February 13, 2026   Case Laws IBC
    Initiation of insolvency proceedings against personal guarantor upheld as appeal dismissed; procedural and merit challenges rejected.
    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 d...
    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 tribuna...
    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 resolut...
    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 recipien...
    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.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
February 13, 2026   Case Laws IBC
Initiation of insolvency proceedings against personal guarantor upheld as appeal dismissed; procedural and merit challenges rejected.
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.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

PFMS verification failures for IGST refunds are attributed to...

Rectification of IGST refund failures at PFMS stage: update ICEGATE bank details and submit affected shipping bill lists for reprocessing

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 31, 2026 Circulars
PFMS verification failures for IGST refunds are attributed to improper AD code registration or incorrect bank details; exporters must verify and update account data on ICEGATE to enable credit. Where PFMS rejects an entire refund scroll or credits fail for some exporters, PFMS returns failed transactions to ICEGATE and officers must process rejected Shipping Bills and generate fresh scrolls per ICES Advisory procedures; exporters should submit lists of affected Shipping Bills (including port codes and rejection/status) to the designated email or through Sevottam to trigger rectification and reprocessing. Trade intermediaries are asked to circulate this facilitation measure.
View Source View

Topics

Acts Income Tax
Next ➔