Here’s the Tax Law Daily Bulletin for February 18, 2026.
GST
- GST Refund Limitation Inapplicable to Double Tax Deposit Made Under Mistake: Orissa HC
- FMCG Companies Begin Price Hikes as GST-Linked Restraint Period Ends
- Infosys GSTN Portal Glitch Blocks Rule 14(5) Withdrawal Option Despite Compliance by Taxpayers
- Chennai GST Appeals Office Opens Dedicated Grievance Channel for Portal Issues in Filing GSTAT Appeals
- AIFTP Highlights Technical Glitches, Filing Hurdles on GSTAT Portal
- ICAI Releases Revised Handbook on GST Composition Scheme Incorporating Amendments Up to January 2026
- ICAI Releases Updated Compilation on Landmark GST Judicial & Advance Rulings
- Check-Post Officers Cannot Decide Valuation: Andhra Pradesh High Court orders Release of Goods Seized in Transit
- DGGI Ghaziabad | Court Grants 14-Day Judicial Remand In GST Evasion In Online Gaming Case
- Madras HC Quashes GST Order After Finding SCN ‘Served’ 2 Days Before Its Issuance
- No Mandatory Pre-Deposit Exemption for Appeal Even When GST Is Paid And Penalty is Disputed: Telangana HC
Service Tax
Customs Duty
- Customs Dept. Can Reject Declared Bill of Entry Value and Rely on Higher Value Email Invoice for Valuation: CESTAT
- Mumbai Airport Customs Intensifies Crackdown as Drug Smuggling Cases Surge, Hydroponic Weed, Cocaine Seizures Hit New Highs
- No Mis-declaration Where Memory Components Were Incorrectly Counted: CESTAT
Excise Duty
- ‘Ready Rotis’ Are Bread, Not Instant Food; Sets Aside Excise Duty Demand: CESTAT
- Transformer Tanks and MS Frames Classifiable as Parts Under Chapter 85; CESTAT Quashes Differential Excise Demand
- No 6% CENVAT Reversal on Electricity Sold to Grid: CESTAT
Income Tax
- AO Can’t Deny S. 244A Refund Interest Without Commissioner’s Decision: Delhi High Court
- ICAI Introduces Field-Level Validation and 60-Audit Cap for UDIN Generation from April 1, 2026
- S. 263 Is Not A Second Opinion — It’s For Real Errors: ITAT
- S. 153C Notice Invalid Where Satisfaction Note Relies on Public-Domain Information Instead of Seized Material: Gujarat High Court
- CBDT Notifies Form 66 for Computation of Book Profit Under Section 206(1)
PMLA
- Discharge in PMLA Case Can’t Be Granted at Threshold; Sanction and “Proceeds of Crime” Issues Require Trial: Orissa High Court
- Delhi High Court Directs HDFC Securities to Approach PMLA Appellate Authority
- Passport Name Change Can’t Be Denied Solely on Pending Criminal Case Without Cognizance: Bombay HC
