Here’s the Tax Law Daily Bulletin for February 23, 2026.
GST
- GST Orders Passed Without Proper Service Of SCN On Portal Quashed: Delhi High Court Orders Fresh Adjudication
- Rs. 70,000 Crore GST Evasion: Biryani Chains, Major Restaurants Under Nationwide Tax Scanner
- Scn Uploaded Only In ‘additional Notices’ Tab; No Email/Postal Service: Calcutta High Court Quashes GST Adjudication
- Amended Formula U/R 89 (5) For Inverted Duty Refunds Is Retrospectively Applicable: Andhra Pradesh HC
- Titan Challenges Deemed Supply Provision Under GST: Madras High Court To Examine Taxability Of Unreturned Job Work Inputs
Service Tax
Customs Duty
- Extended Limitation Period, Confiscation Can’t Be Invoked For Mere Misclassification Without Intent To Duty Evasion: CESTAT
- Woven Jackets Can’t Be Classified As ‘knitted’ To Avail Lower Customs Duty: CESTAT
- RODTEP Rates Slashed To 50% With Immediate Effect: DGFT Issues Notification Limiting Benefits Across All HS Lines
Income Tax
- Income Tax Dept. Acted Contrary To Earlier Court Directions By Issuing 5.25% TDS Withholding Certificate Instead Of Nil Rate To E&Y: Delhi HC
- No TDS On Matching Solutions As FIS Under India–Us DTAA: Delhi High Court Orders Nil Withholding
- Nil TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways
- S. 263 Revision Invalid Where AO Took Plausible View on Unlisted Share Gains as Capital Gains: Calcutta High Court
