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    February 6, 2026   Case Laws Customs
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February 6, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
February 6, 2026   Case Laws Customs
Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
February 6, 2026   Case Laws IBC
Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
February 6, 2026   Case Laws IBC
Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
February 6, 2026   Case Laws IBC
Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
February 6, 2026   Case Laws Service Tax
Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
February 6, 2026   Case Laws Service Tax
Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalties set aside
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
February 6, 2026   Case Laws Service Tax
Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
February 6, 2026   Case Laws Indian Laws
Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
February 5, 2026   Notifications Customs
Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
February 5, 2026   Circulars SEBI
Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
February 5, 2026   Case Laws GST
Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
February 5, 2026   Case Laws GST
Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
February 5, 2026   Case Laws GST
Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
February 5, 2026   Case Laws GST
GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
February 5, 2026   Case Laws Income Tax
Interest income on NPA classification and taxability upheld after factual enquiry; writ rejected because statutory appellate remedy was not pursued.
February 5, 2026   Case Laws Income Tax
Issuance of assessment notice in name of non-existent entity for postamalgamation year held substantive illegality, assessment set aside
February 5, 2026   Case Laws Income Tax
Reopening of income-tax assessment based on missing certificate invalidated; reassessment quashed for lack of recorded reasons

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Income Tax

Notice under section 143(2) was held time-barred and also issued...

Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.

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Income Tax April 3, 2026 Case Laws AT
Notice under section 143(2) was held time-barred and also issued before the jurisdictional transfer under section 127 took effect, so the Assessing Officer lacked authority when the notice was served. On that dual basis, the consequent assessment under section 143(3) was declared invalid and quashed. The Tribunal did not entertain the separate challenge to the transfer order under section 127.
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Acts Income Tax
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