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    February 25, 2026   Circulars DGFT
    Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
    February 25, 2026   Circulars DGFT
    Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
    February 25, 2026   Circulars Customs
    HSNS Declaration filing: portal requires detailed goods/machine data, documents, verification; submissions generate unique machine IDs and are final.
    February 25, 2026   Circulars Customs
    Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
    February 25, 2026   Case Laws GST
    Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
    February 25, 2026   Case Laws GST
    Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
    February 25, 2026   Case Laws GST
    Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
    February 25, 2026   Case Laws GST
    Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
    February 25, 2026   Case Laws GST
    Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
    February 25, 2026   Case Laws GST
    Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
    February 25, 2026   Case Laws GST
    Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.
    February 25, 2026   Case Laws Income Tax
    Statutory time bar prevented reopening of assessment; seized jewellery ordered released as assessment is time barred.
    February 25, 2026   Case Laws Income Tax
    Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
    February 25, 2026   Case Laws Income Tax
    Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
    February 25, 2026   Case Laws Income Tax
    Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
    February 25, 2026   Case Laws Income Tax
    Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
    February 25, 2026   Case Laws Income Tax
    Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
    February 25, 2026   Case Laws Income Tax
    Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
    February 25, 2026   Case Laws Income Tax
    Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
    February 25, 2026   Case Laws Income Tax
    Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
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February 25, 2026   Circulars DGFT
Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
February 25, 2026   Circulars DGFT
Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
February 25, 2026   Circulars Customs
HSNS Declaration filing: portal requires detailed goods/machine data, documents, verification; submissions generate unique machine IDs and are final.
February 25, 2026   Circulars Customs
Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
February 25, 2026   Case Laws GST
Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
February 25, 2026   Case Laws GST
Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
February 25, 2026   Case Laws GST
Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
February 25, 2026   Case Laws GST
Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
February 25, 2026   Case Laws GST
Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
February 25, 2026   Case Laws GST
Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
February 25, 2026   Case Laws GST
Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.
February 25, 2026   Case Laws Income Tax
Statutory time bar prevented reopening of assessment; seized jewellery ordered released as assessment is time barred.
February 25, 2026   Case Laws Income Tax
Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
February 25, 2026   Case Laws Income Tax
Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
February 25, 2026   Case Laws Income Tax
Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
February 25, 2026   Case Laws Income Tax
Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
February 25, 2026   Case Laws Income Tax
Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
February 25, 2026   Case Laws Income Tax
Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
February 25, 2026   Case Laws Income Tax
Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
February 25, 2026   Case Laws Income Tax
Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.

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DGFT

Clarification permits warehousing of industrial chemicals in...

Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.

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DGFT February 9, 2026 Circulars
Clarification permits warehousing of industrial chemicals in public and private bonded warehouses under Para 2.36(a) of FTP 2023, subject to regulatory conditions. The exclusion for "hazardous chemicals" is confined to unregulated storage of hazardous waste and similar items; permitted warehousing requires facility compliance with applicable domestic laws on safe storage and handling, licensing or approval by the competent customs authority, adherence to import export policy conditions, and full compliance with other Paragraph 2.36 requirements. Noncompliant storage remains excluded and subject to customs regulation and restrictions.
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Acts Income Tax
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