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    February 20, 2026   Case Laws GST
    Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
    February 20, 2026   Case Laws GST
    Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
    February 20, 2026   Case Laws Income Tax
    Material Basis for Reopening must be disclosed; failure to supply underlying information renders a reopening notice defective and invalid.
    February 20, 2026   Case Laws Income Tax
    Failure of enquiry: omission to verify prior year treatment and dealer arrangements rendered assessments erroneous and subject to revision.
    February 20, 2026   Case Laws Customs
    Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
    February 20, 2026   Case Laws Customs
    Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
    February 20, 2026   Case Laws Customs
    Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
    February 20, 2026   Case Laws Customs
    Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
    February 20, 2026   Case Laws Customs
    Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
    February 20, 2026   Case Laws Companies Law
    Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
    February 20, 2026   Case Laws IBC
    Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
    February 20, 2026   Case Laws Central Excise
    Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
    February 19, 2026   Notifications Customs
    Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
    February 19, 2026   Notifications GST
    Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
    February 19, 2026   Notifications Customs
    Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
    February 19, 2026   Notifications SEZ
    Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation...
    February 19, 2026   Circulars FEMA
    Reporting under Foreign Exchange Management Act: revised ECB reporting forms (ECB 1, ECB 2) mandated, with immediate effect.
    February 19, 2026   Circulars SEBI
    Registration Forms for stock brokers and clearing members specified and made retrospectively effective; exchanges must publish and amend bye laws.
    February 19, 2026   Case Laws GST
    Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
    February 19, 2026   Case Laws GST
    Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
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February 20, 2026   Case Laws GST
Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
February 20, 2026   Case Laws GST
Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
February 20, 2026   Case Laws Income Tax
Material Basis for Reopening must be disclosed; failure to supply underlying information renders a reopening notice defective and invalid.
February 20, 2026   Case Laws Income Tax
Failure of enquiry: omission to verify prior year treatment and dealer arrangements rendered assessments erroneous and subject to revision.
February 20, 2026   Case Laws Customs
Classification under Import Tariff Schedule: specific tariff entry prevails; reclassification set aside for natural justice breach.
February 20, 2026   Case Laws Customs
Classification of antennas as parts of base stations affirmed, rejecting their treatment as standalone reception/transmission machines.
February 20, 2026   Case Laws Customs
Classification of imported goods: self assessment upheld and reclassification, extended limitation, confiscation and penalties were set aside.
February 20, 2026   Case Laws Customs
Drawback recovery limited where statutory post export assessment routes were not used; BRCs preclude recovery and confiscation is inapplicable.
February 20, 2026   Case Laws Customs
Amendment of bill of entry required before finalising refund entitlement; matters remitted for reassessment of exemption claims.
February 20, 2026   Case Laws Companies Law
Fraudulent preference: related-party transfer pre winding is void ab initio; liquidator may recover and realize the assets.
February 20, 2026   Case Laws IBC
Bar on CIRP initiation not applicable where default predates moratorium; admission under Section 7 upheld and restructuring not novating debt.
February 20, 2026   Case Laws Central Excise
Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
February 19, 2026   Notifications Customs
Tariff value fixation for specified edible oils, metals and arecanut affirmed with substituted tables, effective 19 February 2026.
February 19, 2026   Notifications GST
Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
February 19, 2026   Notifications Customs
Duty Drawback rates substituted for specified Chapter 71 tariff items, changing the applicable drawback amounts for those classifications.
February 19, 2026   Notifications SEZ
Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation.
February 19, 2026   Circulars FEMA
Reporting under Foreign Exchange Management Act: revised ECB reporting forms (ECB 1, ECB 2) mandated, with immediate effect.
February 19, 2026   Circulars SEBI
Registration Forms for stock brokers and clearing members specified and made retrospectively effective; exchanges must publish and amend bye laws.
February 19, 2026   Case Laws GST
Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
February 19, 2026   Case Laws GST
Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.

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GST

The rectification order was set aside for breach of natural...

Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.

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GST April 29, 2026 Case Laws HC
The rectification order was set aside for breach of natural justice because it had been passed without affording the petitioner a hearing and without considering its submissions and documents. The Court treated this procedural illegality as the ative defect and directed de novo consideration by the designated authority. The authority was permitted to issue a fresh show cause notice, grant personal hearing, and pass a reasoned and speaking order, with all rival contentions left open for fresh adjudication.
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Acts Income Tax
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