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    February 20, 2026   Case Laws Customs
    Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
    February 20, 2026   Case Laws Customs
    Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
    February 20, 2026   Case Laws Companies Law
    Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
    February 20, 2026   Case Laws IBC
    Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
    February 20, 2026   Case Laws Central Excise
    Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
    February 19, 2026   Notifications Customs
    Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
    February 19, 2026   Notifications GST
    Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
    February 19, 2026   Notifications Customs
    Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
    February 19, 2026   Notifications SEZ
    Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation...
    February 19, 2026   Circulars FEMA
    Reporting under Foreign Exchange Management Act: revised ECB reporting forms (ECB 1, ECB 2) mandated, with immediate effect.
    February 19, 2026   Circulars SEBI
    Registration Forms for stock brokers and clearing members specified and made retrospectively effective; exchanges must publish and amend bye laws.
    February 19, 2026   Case Laws GST
    Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
    February 19, 2026   Case Laws GST
    Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
    February 19, 2026   Case Laws GST
    Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
    February 19, 2026   Case Laws GST
    Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
    February 19, 2026   Case Laws GST
    Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
    February 19, 2026   Case Laws GST
    Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
    February 19, 2026   Case Laws GST
    Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
    February 19, 2026   Case Laws GST
    Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
    February 19, 2026   Case Laws Income Tax
    Limitation for penalties tied to assessment linkage and receipt of appellate order, so penalty fell within the prescribed period.
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February 20, 2026   Case Laws Customs
Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
February 20, 2026   Case Laws Customs
Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
February 20, 2026   Case Laws Companies Law
Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
February 20, 2026   Case Laws IBC
Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
February 20, 2026   Case Laws Central Excise
Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
February 19, 2026   Notifications Customs
Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
February 19, 2026   Notifications GST
Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
February 19, 2026   Notifications Customs
Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
February 19, 2026   Notifications SEZ
Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation.
February 19, 2026   Circulars FEMA
Reporting under Foreign Exchange Management Act: revised ECB reporting forms (ECB 1, ECB 2) mandated, with immediate effect.
February 19, 2026   Circulars SEBI
Registration Forms for stock brokers and clearing members specified and made retrospectively effective; exchanges must publish and amend bye laws.
February 19, 2026   Case Laws GST
Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
February 19, 2026   Case Laws GST
Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
February 19, 2026   Case Laws GST
Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
February 19, 2026   Case Laws GST
Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
February 19, 2026   Case Laws GST
Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
February 19, 2026   Case Laws GST
Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
February 19, 2026   Case Laws GST
Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
February 19, 2026   Case Laws GST
Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
February 19, 2026   Case Laws Income Tax
Limitation for penalties tied to assessment linkage and receipt of appellate order, so penalty fell within the prescribed period.

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Customs

IGST refund claims at the airport commissionerate were flagged...

IGST refund processing and shipping bill validation: error causes, remediation steps and operational updates for air cargo stakeholders

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Customs February 13, 2026 Circulars
IGST refund claims at the airport commissionerate were flagged for shipping bill validation errors-SB 005 (invoice mismatch), SB000 (successful validation but ineligible for refund for reasons such as exports under bond/LUT, mixed invoice status, composite drawback claim, IGST amount below threshold, IEC alert or PFMS non validation) and SB004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to shipping bill invoices and pay the prescribed fee to enable refund processing; persistent errors must be referred to the IGST refund section. Operational updates included SWIFT 2.0 rollout, PGA login issues, training schedules, and a note on women representation and budgetary circulars.
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Acts Income Tax
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