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    February 6, 2026   Case Laws Customs
    Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
    February 6, 2026   Case Laws Customs
    Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
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    Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
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    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.
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    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    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
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    February 5, 2026   Case Laws GST
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    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
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February 6, 2026   Case Laws Customs
Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
February 6, 2026   Case Laws Customs
Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
February 6, 2026   Case Laws Customs
Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
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

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Income Tax

A reassessment notice issued beyond three years from the end of...

Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.

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Income Tax May 2, 2026 Case Laws AT
A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the higher authority specified under section 151(ii), not the Principal Commissioner. As the sanction was obtained from an incompetent authority, the approval was invalid and contrary to law. The Tribunal treated this defect as fatal and quashed both the reassessment notice and the consequential assessment order.
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Acts Income Tax
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