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    February 14, 2026   Case Laws Customs
    Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
    February 14, 2026   Case Laws Customs
    Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
    February 14, 2026   Case Laws Customs
    Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
    February 14, 2026   Case Laws Customs
    Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
    February 14, 2026   Case Laws Central Excise
    Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
    February 14, 2026   Case Laws Indian Laws
    Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
    February 14, 2026   Case Laws Indian Laws
    Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
    February 13, 2026   Notifications Companies Law
    Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
    February 13, 2026   Notifications SEZ
    De-notification of SEZ land in New Kolkata Township Rajarhat reduces SEZ area and converts specified plot to DTA use.
    February 13, 2026   Notifications Customs
    Toluene Di Isocyanate (TDI) imports face renewed anti dumping duties with producer specific rates and five year imposition effective immediately
    February 13, 2026   Circulars SEBI
    Social Stock Exchange framework consolidates rules, prescribes NPO registration, ZCZP issuance, and mandatory impact and financial disclosures.
    February 13, 2026   Circulars SEBI
    Capacity Planning and Real Time Performance Monitoring for Commodity Derivatives mandates 2x installed capacity and policy submission.
    February 13, 2026   Circulars Customs
    IGST refund processing and shipping bill validation: error causes, remediation steps and operational updates for air cargo stakeholders
    February 13, 2026   Case Laws GST
    GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set aside
    February 13, 2026   Case Laws GST
    Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
    February 13, 2026   Case Laws GST
    Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.
    February 13, 2026   Case Laws GST
    Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud c...
    February 13, 2026   Case Laws GST
    Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.
    February 13, 2026   Case Laws GST
    Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
    February 13, 2026   Case Laws GST
    Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
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February 14, 2026   Case Laws Customs
Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
February 14, 2026   Case Laws Customs
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalty.
February 14, 2026   Case Laws Customs
Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
February 14, 2026   Case Laws Customs
Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
February 14, 2026   Case Laws Central Excise
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and classification follows
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
February 13, 2026   Notifications Companies Law
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director.
February 13, 2026   Notifications SEZ
De-notification of SEZ land in New Kolkata Township Rajarhat reduces SEZ area and converts specified plot to DTA use.
February 13, 2026   Notifications Customs
Toluene Di Isocyanate (TDI) imports face renewed anti dumping duties with producer specific rates and five year imposition effective immediately
February 13, 2026   Circulars SEBI
Social Stock Exchange framework consolidates rules, prescribes NPO registration, ZCZP issuance, and mandatory impact and financial disclosures.
February 13, 2026   Circulars SEBI
Capacity Planning and Real Time Performance Monitoring for Commodity Derivatives mandates 2x installed capacity and policy submission.
February 13, 2026   Circulars Customs
IGST refund processing and shipping bill validation: error causes, remediation steps and operational updates for air cargo stakeholders
February 13, 2026   Case Laws GST
GST refund distribution to consumers via regulatory tariff adjustment ruled impermissible; High Court devised procedure set aside
February 13, 2026   Case Laws GST
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open
February 13, 2026   Case Laws GST
Admission in pleadings and bill verification procedures: failure to deny treated as admission and ex parte bill report quashed.
February 13, 2026   Case Laws GST
Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preserved
February 13, 2026   Case Laws GST
Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.
February 13, 2026   Case Laws GST
Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
February 13, 2026   Case Laws GST
Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.

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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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