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    February 12, 2026   Case Laws IBC
    Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
    February 12, 2026   Case Laws IBC
    Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed
    February 12, 2026   Case Laws Service Tax
    VCES pre deposit requirement and proviso bar upheld; declaration rejected for late payment and prohibited subsequent period filing, appeal dismissed
    February 12, 2026   Case Laws Service Tax
    Service tax adjustment by partner and subcontractor liability requires remand for recomputation and abatement review
    February 12, 2026   Case Laws Central Excise
    Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
    February 12, 2026   Case Laws FEMA
    Liability of struck off companies and FEMA civil penalties: company remains liable; individual penalty reduced on proportionality grounds.
    February 12, 2026   Case Laws Money Laundering
    Provisional attachment of undivided share in residential property under PMLA upheld; confirmation and appeals dismissed.
    February 12, 2026   Case Laws Service Tax
    Exemption of legal services under notifications limits Designated Officer jurisdiction, so recovery proceedings were quashed and petition allowed.
    February 12, 2026   Case Laws Service Tax
    Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
    February 12, 2026   Case Laws VAT / Sales Tax
    VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
    February 11, 2026   Circulars Customs
    Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
    February 11, 2026   Circulars SEBI
    Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.
    February 11, 2026   Circulars DGFT
    Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider oblig...
    February 11, 2026   Case Laws GST
    Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.
    February 11, 2026   Case Laws GST
    Show Cause Notice under Section 73: summary notices do not substitute formal notice; order quashed, de novo proceedings allowed.
    February 11, 2026   Case Laws GST
    Contract termination for breach due to unpaid license fees and GST; court refuses writ relief, allows contractual remedy.
    February 11, 2026   Case Laws GST
    Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.
    February 11, 2026   Case Laws GST
    Admissibility of advance ruling on GST liability for healthcare supplies rejected due to identical pending departmental proceedings and delayed filing
    February 11, 2026   Case Laws GST
    Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible
    February 11, 2026   Case Laws GST
    Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.
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February 12, 2026   Case Laws IBC
Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
February 12, 2026   Case Laws IBC
Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed
February 12, 2026   Case Laws Service Tax
VCES pre deposit requirement and proviso bar upheld; declaration rejected for late payment and prohibited subsequent period filing, appeal dismissed
February 12, 2026   Case Laws Service Tax
Service tax adjustment by partner and subcontractor liability requires remand for recomputation and abatement review
February 12, 2026   Case Laws Central Excise
Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
February 12, 2026   Case Laws FEMA
Liability of struck off companies and FEMA civil penalties: company remains liable; individual penalty reduced on proportionality grounds.
February 12, 2026   Case Laws Money Laundering
Provisional attachment of undivided share in residential property under PMLA upheld; confirmation and appeals dismissed.
February 12, 2026   Case Laws Service Tax
Exemption of legal services under notifications limits Designated Officer jurisdiction, so recovery proceedings were quashed and petition allowed.
February 12, 2026   Case Laws Service Tax
Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
February 12, 2026   Case Laws VAT / Sales Tax
VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
February 11, 2026   Circulars Customs
Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
February 11, 2026   Circulars SEBI
Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.
February 11, 2026   Circulars DGFT
Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider obligations
February 11, 2026   Case Laws GST
Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.
February 11, 2026   Case Laws GST
Show Cause Notice under Section 73: summary notices do not substitute formal notice; order quashed, de novo proceedings allowed.
February 11, 2026   Case Laws GST
Contract termination for breach due to unpaid license fees and GST; court refuses writ relief, allows contractual remedy.
February 11, 2026   Case Laws GST
Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.
February 11, 2026   Case Laws GST
Admissibility of advance ruling on GST liability for healthcare supplies rejected due to identical pending departmental proceedings and delayed filing
February 11, 2026   Case Laws GST
Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible
February 11, 2026   Case Laws GST
Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.

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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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