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    January 27, 2026   Case Laws Customs
    Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
    January 27, 2026   Case Laws Customs
    Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
    January 27, 2026   Case Laws Customs
    Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
    January 27, 2026   Case Laws Customs
    Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
    January 24, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
    January 24, 2026   Circulars Customs
    Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
    January 24, 2026   Case Laws GST
    Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
    January 24, 2026   Case Laws GST
    Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
    January 24, 2026   Case Laws GST
    Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
    January 24, 2026   Case Laws GST
    Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
    January 24, 2026   Case Laws GST
    Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
    January 24, 2026   Case Laws GST
    Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance
    January 24, 2026   Case Laws GST
    Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on compliance
    January 24, 2026   Case Laws GST
    Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.
    January 24, 2026   Case Laws GST
    Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
    January 24, 2026   Case Laws GST
    GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
    January 24, 2026   Case Laws Income Tax
    Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
    January 24, 2026   Case Laws Income Tax
    Reopening of income tax assessment found defective service; taxpayer granted fresh opportunity to reply before reassessment proceeds.
    January 24, 2026   Case Laws Income Tax
    Annual Maintenance Contracts for equipment treated as works contract payments; TDS required, not fees for technical services
    January 24, 2026   Case Laws Income Tax
    Penalty under section 270A for under-reporting versus misreporting: conditions unmet and penalty annulled on appeal.
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January 27, 2026   Case Laws Customs
Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
January 27, 2026   Case Laws Customs
Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
January 27, 2026   Case Laws Customs
Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
January 27, 2026   Case Laws Customs
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overreach
January 24, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
January 24, 2026   Circulars Customs
Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
January 24, 2026   Case Laws GST
Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
January 24, 2026   Case Laws GST
Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
January 24, 2026   Case Laws GST
Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
January 24, 2026   Case Laws GST
Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
January 24, 2026   Case Laws GST
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
January 24, 2026   Case Laws GST
Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance
January 24, 2026   Case Laws GST
Quashing of assessment order with conditional 50% pre-deposit, remand for fresh adjudication and bank attachment relief on compliance
January 24, 2026   Case Laws GST
Availment of Input Tax Credit on invoices from non-existent dealers rejected where no reply to show cause notices; relief denied.
January 24, 2026   Case Laws GST
Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
January 24, 2026   Case Laws GST
GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
January 24, 2026   Case Laws Income Tax
Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
January 24, 2026   Case Laws Income Tax
Reopening of income tax assessment found defective service; taxpayer granted fresh opportunity to reply before reassessment proceeds.
January 24, 2026   Case Laws Income Tax
Annual Maintenance Contracts for equipment treated as works contract payments; TDS required, not fees for technical services
January 24, 2026   Case Laws Income Tax
Penalty under section 270A for under-reporting versus misreporting: conditions unmet and penalty annulled on appeal.

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Customs

Export incentives (Drawback, RoDTEP, RoSCTL) will be extended to...

Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.

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Customs February 17, 2026 Circulars
Export incentives (Drawback, RoDTEP, RoSCTL) will be extended to postal-route exports; the Board is amending Postal Regulations and Drawback rules to implement this. Exporters must file a Postal Bill of Export (PBE) on the Dak Niryat Kendra (DNK) portal where assessment and examination occur; after LEO and Post EGM the data will be pushed to ICES. Customs will generate temporary and final drawback/RoDTEP/RoSCTL scrolls; drawback disbursement will be transmitted to PFMS and RoDTEP/RoSCTL scrips enabled via ICEGATE. Exporters must register on ICEGATE, add bank details tied to the DNK site code, and register an AD Code. A postal site (INCCU5) is created for Kolkata DNK.
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Acts Income Tax
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