Here’s the Tax Law Daily Bulletin for February 12, 2026.
GST
- Refund Not Payable to Assessee When Tax Incidence Passed On To Consumers: Supreme Court Directs Torrent Power to Deposit Rs. 19.28 Crore
- GST ITC Can’t Be Denied If Filed Before 30.11.2021: Retrospective Relief Under Finance Act 2024, Says Madras HC
- Assessee Can’t Plead Ignorance of GST Assessment After Participating in Proceedings: Madras HC
- Madras High Court Revokes GST Registration Cancellation for Non-Filing Due to Health Issues, Bars Use of Unverified ITC
- GST summons Issued For Inquiry, Don’t Amount To Detention: Bombay High Court
- Time Limit To File Statutory Appeal In Fraudulent ITC Availment : SC Refuses to Entertain Assessee’s Writ
- GST Assessment Order Passed Under Omitted S. 74 for AY 2025–26 Quashed: Madras HC
- Mud Engineering And Chemical Supplies Form Composite Supply Under GST: Andhra Pradesh High Court
- GST Payable On Affiliation Fees Collected by Universities: Madras High Court
- Bona Fide Purchaser Can’t Be Denied ITC for Seller’s Default: Tripura High Court Reads Down S. 16(2)(c)
- Assessee Can’t Plead Ignorance of GST Assessment Order After Participating in Proceedings: Madras HC Refuses to Condone 8 Months Delay
- Should GST Be Imposed on Religious Books Like The Gita, Quran and Bible?
- FM Nirmala Sitharaman Clarifies: No GST on Milk, Education, Healthcare and Funeral Services
- Abhishek Banerjee Criticises GST Structure, Says Fresh Milk Exempted But 5% On Powdered Milk And So On..
- DGGI Ghaziabad | Meerut Court Sends Alleged Rs. 27.99 Crore GST Evasion Accused to Judicial Custody
Customs Duty
- Mumbai Customs Busts Rare Antique Coin Smuggling Attempt from London
- Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court
- Bengaluru Customs Seizes 1.7 Kg Charas Concealed in Candy Packets at Airport
- Hyderabad Customs Seizes Foreign Cigarettes and Gutka Worth Rs. 8 Lakh
- Centre Revises SEZ Online User Charges from January 1, 2026
Excise Duty
Income Tax
- Delhi High Court Rejects Dept.’s Appeals on TDS Liability for Lease Rent
- Challenge to Income Tax Department’s Digital Search, Seizure Powers: Supreme Court
- Compensation Paid Towards Exchange Rate Fluctuation Loss Is Allowable Deduction: Madras High Court
