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    February 18, 2026   Case Laws Central Excise
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    February 18, 2026   Case Laws GST
    Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
    February 18, 2026   Case Laws Indian Laws
    Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
    February 17, 2026   Notifications FEMA
    External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
    February 17, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
    February 17, 2026   Circulars FEMA
    External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
    February 17, 2026   Circulars SEBI
    Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
    February 17, 2026   Circulars SEBI
    Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
    February 17, 2026   Circulars Customs
    Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
    February 17, 2026   Circulars Customs
    Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
    February 17, 2026   Case Laws GST
    Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
    February 17, 2026   Case Laws GST
    Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
    February 17, 2026   Case Laws GST
    Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
    February 17, 2026   Case Laws GST
    Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
    February 17, 2026   Case Laws GST
    Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
    February 17, 2026   Case Laws GST
    Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
    February 17, 2026   Case Laws GST
    Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
    February 17, 2026   Case Laws GST
    Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
    February 17, 2026   Case Laws Income Tax
    Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
    February 17, 2026   Case Laws Income Tax
    Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
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February 18, 2026   Case Laws Central Excise
Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
February 18, 2026   Case Laws GST
Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
February 18, 2026   Case Laws Indian Laws
Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
February 17, 2026   Notifications FEMA
External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
February 17, 2026   Notifications Customs
Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
February 17, 2026   Circulars FEMA
External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
February 17, 2026   Circulars SEBI
Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and supervision.
February 17, 2026   Circulars SEBI
Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
February 17, 2026   Circulars Customs
Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
February 17, 2026   Circulars Customs
Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
February 17, 2026   Case Laws GST
Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
February 17, 2026   Case Laws GST
Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
February 17, 2026   Case Laws GST
Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
February 17, 2026   Case Laws GST
Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
February 17, 2026   Case Laws GST
Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
February 17, 2026   Case Laws GST
Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
February 17, 2026   Case Laws GST
Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
February 17, 2026   Case Laws GST
Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
February 17, 2026   Case Laws Income Tax
Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
February 17, 2026   Case Laws Income Tax
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision should be considered.

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GST

Recovery of water charges by a home owners' association was held...

Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.

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GST April 6, 2026 Case Laws AAR
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
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Acts Income Tax
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