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    February 7, 2026   Case Laws GST
    Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
    February 7, 2026   Case Laws GST
    Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
    February 7, 2026   Case Laws GST
    Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
    February 7, 2026   Case Laws GST
    Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
    February 7, 2026   Case Laws GST
    GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opport...
    February 7, 2026   Case Laws GST
    Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
    February 7, 2026   Case Laws Income Tax
    Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
    February 7, 2026   Case Laws Income Tax
    Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
    February 7, 2026   Case Laws Income Tax
    Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.
    February 7, 2026   Case Laws Income Tax
    Preference share investment recharacterised as loan for transfer pricing, DRP/TPO action affirmed and interest benchmarked.
    February 7, 2026   Case Laws Income Tax
    Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
    February 7, 2026   Case Laws Income Tax
    AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
    February 7, 2026   Case Laws Income Tax
    Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
    February 7, 2026   Case Laws Income Tax
    Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
    February 7, 2026   Case Laws Customs
    Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
    February 7, 2026   Case Laws Customs
    Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
    February 7, 2026   Case Laws Customs
    Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
    February 7, 2026   Case Laws Customs
    Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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February 7, 2026   Case Laws GST
Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
February 7, 2026   Case Laws GST
Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
February 7, 2026   Case Laws GST
Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
February 7, 2026   Case Laws GST
Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
February 7, 2026   Case Laws GST
GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opportunity.
February 7, 2026   Case Laws GST
Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
February 7, 2026   Case Laws Income Tax
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh consideration.
February 7, 2026   Case Laws Income Tax
Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
February 7, 2026   Case Laws Income Tax
Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.
February 7, 2026   Case Laws Income Tax
Preference share investment recharacterised as loan for transfer pricing, DRP/TPO action affirmed and interest benchmarked.
February 7, 2026   Case Laws Income Tax
Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
February 7, 2026   Case Laws Income Tax
AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
February 7, 2026   Case Laws Income Tax
Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
February 7, 2026   Case Laws Income Tax
Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
February 7, 2026   Case Laws Customs
Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
February 7, 2026   Case Laws Customs
Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
February 7, 2026   Case Laws Customs
Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
February 7, 2026   Case Laws Customs
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allowed.

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Customs

Health Security National Security Cess (HSNS Cess) 2025...

HSNS Cess registration and e-payment procedure: ERN portal enrolment, REG 01 filing, CTIN challan and ICEGATE payment flow.

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Customs February 26, 2026 Circulars
Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
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Acts Income Tax
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