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    February 5, 2026   Case Laws IBC
    Threshold for Section 7 initiation by homebuyers in a real estate project upheld; petition remanded for fresh consideration.
    February 5, 2026   Case Laws Central Excise
    Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
    February 5, 2026   Case Laws Indian Laws
    Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
    February 4, 2026   Notifications Customs
    Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
    February 4, 2026   Circulars Customs
    Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
    February 4, 2026   Case Laws GST
    Challenge to show cause notice under GST -- court refuses preadjudication interference, preserves crossexamination and rebuttal rights
    February 4, 2026   Case Laws GST
    Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
    February 4, 2026   Case Laws GST
    Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
    February 4, 2026   Case Laws GST
    Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
    February 4, 2026   Case Laws GST
    Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
    February 4, 2026   Case Laws GST
    Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
    February 4, 2026   Case Laws Income Tax
    Settlement Commission reopening concluded proceedings barred; rectification and demand notices quashed under settled tax precedent
    February 4, 2026   Case Laws Income Tax
    Transfer pricing reference delay renders TPO determination without jurisdiction where reference missed statutory limitation period
    February 4, 2026   Case Laws Income Tax
    Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
    February 4, 2026   Case Laws Income Tax
    Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
    February 4, 2026   Case Laws Income Tax
    Reopening of assessment and unexplained payment: issue restored to assessing officer for fresh inquiry and substantiation
    February 4, 2026   Case Laws Income Tax
    Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
    February 4, 2026   Case Laws Income Tax
    Gratuity liability transfer and tax deduction claim -- transfer to related concern treated as discharge, deduction allowed.
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February 5, 2026   Case Laws IBC
Threshold for Section 7 initiation by homebuyers in a real estate project upheld; petition remanded for fresh consideration.
February 5, 2026   Case Laws Central Excise
Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
February 5, 2026   Case Laws Indian Laws
Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
February 4, 2026   Notifications Customs
Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
February 4, 2026   Circulars Customs
Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
February 4, 2026   Case Laws GST
Challenge to show cause notice under GST -- court refuses preadjudication interference, preserves crossexamination and rebuttal rights
February 4, 2026   Case Laws GST
Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
February 4, 2026   Case Laws GST
Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
February 4, 2026   Case Laws GST
Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
February 4, 2026   Case Laws GST
Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
February 4, 2026   Case Laws GST
Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
February 4, 2026   Case Laws Income Tax
Settlement Commission reopening concluded proceedings barred; rectification and demand notices quashed under settled tax precedent
February 4, 2026   Case Laws Income Tax
Transfer pricing reference delay renders TPO determination without jurisdiction where reference missed statutory limitation period
February 4, 2026   Case Laws Income Tax
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismissed
February 4, 2026   Case Laws Income Tax
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereafter.
February 4, 2026   Case Laws Income Tax
Reopening of assessment and unexplained payment: issue restored to assessing officer for fresh inquiry and substantiation
February 4, 2026   Case Laws Income Tax
Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to revive appeal
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
February 4, 2026   Case Laws Income Tax
Gratuity liability transfer and tax deduction claim -- transfer to related concern treated as discharge, deduction allowed.

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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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