Here’s the Tax Law Daily Bulletin for February 13, 2026.
GST
- GST SCN Limitation | Calculation of ‘At Least 3 Months’ U/s 73 Means 3 Calendar Months, Not 90 Days: Gauhati High Court
- DGGI Meerut | Fake ITC Racket of Over Rs. 5000 Crore Unearthed; Court Sends Accused to Judicial Custody
- GST Dept. Ignored IBC Moratorium: Delhi HC Quashes Demand
Customs
- Mere Violation of CHALR Can’t Justify Penalty Against Customs Broker Without Proving Illegal Import: CESTAT
- Smuggling Penalty Not Sustainable Solely On Statements: CESTAT
- Customs Dept. Bound To Grant Cash Refund Of CVD, SAD Paid In Pre-GST period, Even If Payment Was Made After GST Rollout: CESTAT
- Rule 8(3A) Bar on Using CENVAT Credit During Default Period Unconstitutional: CESTAT
- Whether Valuation of Seized Goods Without Independent Evidence Raises a Question of Law? Delhi High Court Says No
- No Fresh 20% Pre-Deposit for GSTAT Appeal If Earlier Deposit Exceeds Requirement: Jharkhand High Court
