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    January 23, 2026   Case Laws Customs
    Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
    January 23, 2026   Case Laws Customs
    Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
    January 23, 2026   Case Laws Customs
    Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
    January 23, 2026   Case Laws Customs
    Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
    January 23, 2026   Case Laws Customs
    Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
    January 23, 2026   Case Laws Companies Law
    Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
    January 23, 2026   Case Laws IBC
    Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
    January 23, 2026   Case Laws Law of Competition
    Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
    January 23, 2026   Case Laws GST
    Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
    January 23, 2026   Case Laws Service Tax
    Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
    January 23, 2026   Case Laws Central Excise
    Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
    January 22, 2026   Circulars Customs
    Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026
    January 22, 2026   Circulars Customs
    Single Unified Multi-Purpose Electronic Bond (SEB) in Customs now mandatory for Nagpur Commissionerate; manual bonds discontinued from 10 Feb.
    January 22, 2026   Case Laws GST
    IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
    January 22, 2026   Case Laws GST
    Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
    January 22, 2026   Case Laws GST
    Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
    January 22, 2026   Case Laws GST
    GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
    January 22, 2026   Case Laws GST
    GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
    January 22, 2026   Case Laws GST
    Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
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January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
January 23, 2026   Case Laws Customs
Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
January 23, 2026   Case Laws Customs
Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
January 23, 2026   Case Laws Customs
Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
January 23, 2026   Case Laws Customs
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals allowed
January 23, 2026   Case Laws Companies Law
Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
January 23, 2026   Case Laws IBC
Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
January 23, 2026   Case Laws Law of Competition
Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
January 23, 2026   Case Laws GST
Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
January 23, 2026   Case Laws Service Tax
Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
January 23, 2026   Case Laws Service Tax
Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
January 23, 2026   Case Laws Central Excise
Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
January 22, 2026   Circulars Customs
Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026
January 22, 2026   Circulars Customs
Single Unified Multi-Purpose Electronic Bond (SEB) in Customs now mandatory for Nagpur Commissionerate; manual bonds discontinued from 10 Feb.
January 22, 2026   Case Laws GST
IGST on ocean freight reverse charge clarified as retrospective by SC ruling, leading to successful rectification of prior demand.
January 22, 2026   Case Laws GST
Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
January 22, 2026   Case Laws GST
Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
January 22, 2026   Case Laws GST
GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
January 22, 2026   Case Laws GST
GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
January 22, 2026   Case Laws GST
Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.

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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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