Here’s the tax law daily bulletin for February 10, 2026.
GST
- GST Assessment Not Invalid Merely for Absence of DIN if Portal-Generated Reference Number Exists: Andhra Pradesh High Court
- GST | Issuance Of Only Summary SCN Without Proper, Signed Notice Violates Statutory Provisions: Gauhati High Court
- GST Portal Enables Online Filing of LUT for FY 2026-27
- Writ Courts Can’t Condone Delays In Filing GST Appeals Beyond Maximum Statutory Period: Gujarat HC
- GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC
- 18% GST Payable On ‘Masala Paan’ Or ‘Meetha Paan’: AAR
- GST Dept. Acted in ‘Utterly Casual and Mechanical Manner,’ By Issuing Templated SCN: Bombay HC Quashes GST Cancellation
- No GST On Separately Invoiced Diesel, Petrol Charges in Fleet Operations: AAR
- GST Follows Suppliers, Customers And Not Goods: AAR
- Revised Handbook on GST Refunds Incorporating Amendments Till December 2025: ICAI
Service Tax
- Logistics Firm Liable for Service Tax as ‘Clearing and Forwarding Agent’: Calcutta High Court
- Service Tax Not Leviable on Advocate’s Legal Services to Law Firm: Bombay HC
Customs Duty
- DGFT Expands Mandatory Halal Certification to 20 More Countries for Meat Exports
- DGFT Seeks Stakeholder Comments on Draft Digital Trade Facilitation Bill, 2026
- Broken DVD and Retracted Statement Unreliable Evidence: CESTAT Quashes Rs. 40 Lakh Penalty on IRS Officer
- Faceless Assessment for Export Goods in Customs to Roll Out Soon; NAC-Wise Jurisdiction Finalised
- Customs Can’t Reduce Declared Import Value to Levy ADD: CESTAT Quashes Anti-Dumping Duty Demand
- State Liable for Theft of Seized Silver: Supreme Court Upholds Compensation to Bullion Trader
Income Tax
- Historic 10-Day Raid on Odisha’s Boudh Distilleries Uncovers Rs. 352 Crore Cash, India’s Largest-Ever Single Seizure
- Factual Disputes Must Be Decided by AO: Delhi High Court Refuses to Quash Reassessment Notice
- Replacing Dies and Moulds Is Not Capital Spend: Madras HC Upholds Relief to TVS Motor
- No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT
- Separate PAN Not Ground to Deny AIF Benefits: ITAT
- Income Tax Dept. Collected Rs. 2,336 Crore as Fees for Delay in Aadhaar–PAN Linking
- Raghav Chadha Calls for Abolition of LTCG on Equities
IBC
- ‘Clean Slate’ Principle Under IBC: Delhi High Court Quashes Arbitral Award Against Insolvent Company
