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    February 12, 2026   Case Laws Service Tax
    Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
    February 12, 2026   Case Laws VAT / Sales Tax
    VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
    February 11, 2026   Circulars Customs
    Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
    February 11, 2026   Circulars SEBI
    Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.
    February 11, 2026   Circulars DGFT
    Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider oblig...
    February 11, 2026   Case Laws GST
    Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.
    February 11, 2026   Case Laws GST
    Show Cause Notice under Section 73: summary notices do not substitute formal notice; order quashed, de novo proceedings allowed.
    February 11, 2026   Case Laws GST
    Contract termination for breach due to unpaid license fees and GST; court refuses writ relief, allows contractual remedy.
    February 11, 2026   Case Laws GST
    Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.
    February 11, 2026   Case Laws GST
    Admissibility of advance ruling on GST liability for healthcare supplies rejected due to identical pending departmental proceedings and delayed filing
    February 11, 2026   Case Laws GST
    Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible
    February 11, 2026   Case Laws GST
    Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.
    February 11, 2026   Case Laws Income Tax
    Failure to deduct TDS: requirement to verify payee tax payment and produce Form 26A; matter remanded to AO.
    February 11, 2026   Case Laws Income Tax
    Bogus accommodation entries, depreciation denial and 80IC deduction: tribunal limits addition, restores depreciation and permits delayed claim
    February 11, 2026   Case Laws Income Tax
    Proceedings against legal representative after assessee's death: impugned order set aside and appeal remitted for fresh decision against successor
    February 11, 2026   Case Laws Income Tax
    Donations to a political party found noncompliant with contribution reporting, resulting in denial of deduction for political donations.
    February 11, 2026   Case Laws Customs
    Customs broker penalty challenge requires reasoned findings on knowledge and intention; order set aside and remanded for fresh adjudication.
    February 11, 2026   Case Laws Customs
    Relevancy of statements under section 108 and admissibility of email printouts undermined; valuation rejection and penalties set aside
    February 11, 2026   Case Laws Customs
    Customs broker vicarious liability and disciplinary sanctions: security deposit forfeiture upheld; monetary penalty reduced on proportionality grounds
    February 11, 2026   Case Laws Customs
    Mounted piezo-electric resonator import classification confirmed under tariff heading 85416000 using GIR 1 and Note 2(a).
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February 12, 2026   Case Laws Service Tax
Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
February 12, 2026   Case Laws VAT / Sales Tax
VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
February 11, 2026   Circulars Customs
Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
February 11, 2026   Circulars SEBI
Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.
February 11, 2026   Circulars DGFT
Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider obligations
February 11, 2026   Case Laws GST
Validity of electronic assessment orders without DIN: portal reference number upheld; writ dismissed for laches.
February 11, 2026   Case Laws GST
Show Cause Notice under Section 73: summary notices do not substitute formal notice; order quashed, de novo proceedings allowed.
February 11, 2026   Case Laws GST
Contract termination for breach due to unpaid license fees and GST; court refuses writ relief, allows contractual remedy.
February 11, 2026   Case Laws GST
Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.
February 11, 2026   Case Laws GST
Admissibility of advance ruling on GST liability for healthcare supplies rejected due to identical pending departmental proceedings and delayed filing
February 11, 2026   Case Laws GST
Advance ruling on refund of unutilised input tax credit for inverted duty structure: application rejected as out of scope and inadmissible
February 11, 2026   Case Laws GST
Royalty for mining rights treated as licensing services; GST applies and tax payable by recipient under reverse charge.
February 11, 2026   Case Laws Income Tax
Failure to deduct TDS: requirement to verify payee tax payment and produce Form 26A; matter remanded to AO.
February 11, 2026   Case Laws Income Tax
Bogus accommodation entries, depreciation denial and 80IC deduction: tribunal limits addition, restores depreciation and permits delayed claim
February 11, 2026   Case Laws Income Tax
Proceedings against legal representative after assessee's death: impugned order set aside and appeal remitted for fresh decision against successor
February 11, 2026   Case Laws Income Tax
Donations to a political party found noncompliant with contribution reporting, resulting in denial of deduction for political donations.
February 11, 2026   Case Laws Customs
Customs broker penalty challenge requires reasoned findings on knowledge and intention; order set aside and remanded for fresh adjudication.
February 11, 2026   Case Laws Customs
Relevancy of statements under section 108 and admissibility of email printouts undermined; valuation rejection and penalties set aside
February 11, 2026   Case Laws Customs
Customs broker vicarious liability and disciplinary sanctions: security deposit forfeiture upheld; monetary penalty reduced on proportionality grounds
February 11, 2026   Case Laws Customs
Mounted piezo-electric resonator import classification confirmed under tariff heading 85416000 using GIR 1 and Note 2(a).

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Customs

Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp...

Customs classification of quicklime confirmed under tariff item 25221000 based on calcium oxide purity and tribunal view upheld.

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Customs May 7, 2026 Case Laws SCH
Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.
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Acts Income Tax
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