Here’s the tax law daily bulletin for February 7, 2026.
GST
- Odisha Introduces WAMIS-Based Mechanism to Recover GST Dues from Works Contractors
- GAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR
- Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR
- GST Order Invalid if Seized Documents Not Supplied To Assessee: Calcutta High Court
- Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required: AAAR
- Delay in Processing VAT, GST Reimbursement Claims: Patna High Court Directs Dept. to Verify Documents, Decide Within 8 Weeks
- Validity Of CBIC Circular Assigning GST Officers as ‘Proper Officers’ Upheld: Delhi High Court
- Rs. 1.06 Crore GST Demand Quashed Citing Order “Shockingly Non-Speaking”: Allahabad High Court
Service Tax
Customs Duty
- No Penalty Against Customs Broker In A Poppy Seeds Smuggling Case Without Clear Findings: Calcutta HC
- Final Orders Can’t Be Reopened in Writ Jurisdiction: Calcutta High Court Refuses to Entertain Delayed Challenge to Customs Demand
- DGFT Implements NPCI-Based Bank Account Validation for IEC Applications From February 2026
- Customs Duty Evasion | Mumbai Court Grants Bail to Accused in DRI Duty-Free Gold Diversion Case
- Customs Dept. Can’t Seize Imported Goods Without Completing Adjudication; Telangana HC Orders Conditional Release
Excise Duty
Income Tax
- Reassessment Notice Valid Even Without Supplying Entire Material: Delhi High Court
- Short-Term Loan Repaid in 2 Days Can’t Be Treated as Bogus Without Proper Enquiry: Delhi High Court
- NPO Merger Rules Amended: New Section 354A to Exempt Accreted Income Tax from April 2026
- Interest Deduction on Dividend Income to Be Disallowed Under Income-tax Act, 2025 from April 2026
- Earlier Deductions to Be Taxed As Income from AY 2026–27
- Capital Gains Tax to Apply on Buyback of Shares from FY 2026–27: What Changes for Shareholders?
