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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.
February 13, 2026   Case Laws GST
GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
February 13, 2026   Case Laws GST
Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
February 13, 2026   Case Laws GST
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions
February 13, 2026   Case Laws GST
Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.
February 13, 2026   Case Laws GST
Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.
February 13, 2026   Case Laws Income Tax
TDS on annual lease rent to development authority upheld; appeals rejected following prior authoritative rulings
February 13, 2026   Case Laws Income Tax
Delay in filing Form 10B for charitable trust: 50 day delay condoned and exemption under Section 11 to be reconsidered.
February 13, 2026   Case Laws Income Tax
Business reorganisation orders and modified returns: re-scrutiny barred where assessment was pending; scrutiny notices quashed under income tax law
February 13, 2026   Case Laws Income Tax
Deduction claim for airport fuel farm under Section 80-IA upheld where fuel farm is integral and agreement with statutory authority satisfied
February 13, 2026   Case Laws Income Tax
Reopening of income tax assessment based on third party loose papers ruled invalid, notice under section 148 quashed.
February 13, 2026   Case Laws Income Tax
Issuance of shares to promoters: DCF valuation upheld and addition under section 56(2)(viib) deleted, appeal allowed.
February 13, 2026   Case Laws Income Tax
Donations to unrecognized political parties and tax deduction: tribunal finds no evidence of backdoor benefit, deduction allowed.

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Customs

Regulation 3 of the Electronic Cargo Tracking System...

Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.

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Customs March 12, 2026 Circulars
Regulation 3 of the Electronic Cargo Tracking System Regulations, 2019 is substituted by the CBIC Amendment Regulations, 2025 to specify that ECTS transshipment procedures apply to cargo moved from Kolkata and Haldia to: (a) Birgunj, Nepal by rail; (b) Batnaha in India by rail and onward by road to Biratnagar, Nepal; (c) Biratnagar, Nepal by rail; and (d) Indian Customs Yard, Jogbani in India by rail and onward by road to Biratnagar, Nepal. All other transshipment procedures remain governed by the ECTS Regulations, 2019; queries directed to the Nepal/Bhutan Unit, Custom House, Kolkata.
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Acts Income Tax
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