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    January 21, 2026   Case Laws Customs
    Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
    January 21, 2026   Case Laws Customs
    Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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    Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
    January 21, 2026   Case Laws Central Excise
    CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
    January 21, 2026   Case Laws Indian Laws
    Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
    January 20, 2026   Notifications DGFT
    Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
    January 20, 2026   Notifications Companies Law
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    January 20, 2026   Circulars DGFT
    Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
    January 20, 2026   Circulars Customs
    Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
    January 20, 2026   Circulars SEBI
    Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
    January 20, 2026   Case Laws GST
    Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
    January 20, 2026   Case Laws GST
    Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
    January 20, 2026   Case Laws GST
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    January 20, 2026   Case Laws GST
    Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
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January 21, 2026   Case Laws Customs
Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
January 21, 2026   Case Laws Customs
Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classification.
January 21, 2026   Case Laws Customs
Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
January 21, 2026   Case Laws Customs
Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
January 21, 2026   Case Laws Customs
Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
January 21, 2026   Case Laws Customs
Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
January 21, 2026   Case Laws Service Tax
Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
January 21, 2026   Case Laws Service Tax
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on interest
January 21, 2026   Case Laws Service Tax
Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.
January 21, 2026   Case Laws Indian Laws
Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
January 20, 2026   Notifications DGFT
Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
January 20, 2026   Case Laws GST
Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
January 20, 2026   Case Laws GST
Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
January 20, 2026   Case Laws GST
Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered

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Customs

Classification dispute over plastic rectangular panels turns on...

Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.

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Customs February 5, 2026 Case Laws AAR
Classification dispute over plastic rectangular panels turns on GRI application and essential character. Applying Rule 1 and relevant Chapter Notes, the panels retain the character of plates/sheets of plastic rather than structural builders' ware because interlocking/profiling is formed during original extrusion and does not constitute "further working"; attachment is temporary and panels function as decorative wall coverings substituting paint or wallpaper. Consequently, the goods are classifiable under heading 3921 by polymer: polystyrene sheets under 39211100, polyvinyl chloride under 39211200, polyurethane sheets under 39211390, and other plastic sheets under 39219029, subject to field verification of composition and construction.
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Acts Income Tax
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