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    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.
    February 12, 2026   Case Laws GST
    Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
    February 12, 2026   Case Laws GST
    Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
    February 12, 2026   Case Laws GST
    GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
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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.
February 12, 2026   Case Laws GST
Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
February 12, 2026   Case Laws GST
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM
February 12, 2026   Case Laws GST
GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements

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GST

Battery energy storage systems (BESS) are characterised as...

Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.

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GST February 13, 2026 Case Laws AAR
Battery energy storage systems (BESS) are characterised as storage facilities that convert electrical energy to chemical energy and back, and therefore are not generation, transmission or distribution utilities; accordingly, exemption notifications for generation/transmission/distribution do not apply, whether BESS is standalone or co located. The activity of developing and operating BESS does not amount to supply/generation of electricity for the notified exemptions, so those nil rate/exemption entries are inapplicable. The service is classifiable as support services to electricity transmission and distribution (HSN 998631), liable to GST at 18%, and the operator must register for GST in Tamil Nadu if the BESS is established there.
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