Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.
![Supreme Court Refuses to Entertain Challenge in GST Fake ITC Matter, Extends Time for Filing Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126481-supreme-court-refuses-entertain-challenge-gst-fake-itc-matter-extends-filing-statutory-appeal-taxscan.webp "Supreme Court Refuses to Entertain Challenge in GST Fake ITC Matter, Extends Time for Filing Statutory Appeal [Read Order]")
Supreme Court Refuses to Entertain Challenge in GST Fake ITC Matter, Extends Time for Filing Statutory Appeal [Read Order]
The Supreme Court refused to interfere with the Delhi High Court’s order declining to entertain the writ petition in a Goods and Services Tax (GST)...
![Commercial Wisdom of CoC Non-Justiciable, Promoter’s Higher Settlement Offer Cannot Stall CIRP Without 90% Approval: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/19/2126378-supreme-court-commercial-wisdom-coc-non-justiciable-promoter-cirp-promoter-settlement-taxscan.webp "Commercial Wisdom of CoC Non-Justiciable, Promoter’s Higher Settlement Offer Cannot Stall CIRP Without 90% Approval: Supreme Court [Read Judgement]")
![NCLT Cannot Examine Corporate Debtor’s Viability at IBC S.7 Stage for CIRP: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/19/2126372-nclt-corporate-debtor-supreme-court-cirp-ibc-taxscan.webp "NCLT Cannot Examine Corporate Debtor’s Viability at IBC S.7 Stage for CIRP: Supreme Court [Read Judgement]")
![COVID-19 Window u/s 10A IBC Not Applicable If Default Predates 25 March 2020: Supreme Court Holds Failed Restructuring Can’t Shift Default Date [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/19/2126358-covid-19-supreme-court-supreme-court-ibc-judgment-default-date-ibc-case-ibc-restructuring-ruling-covid-19-window-under-ibc-taxscan.webp "COVID-19 Window u/s 10A IBC Not Applicable If Default Predates 25 March 2020: Supreme Court Holds Failed Restructuring Can’t Shift Default Date [Read Judgement]")
![Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126348-cestat-ahmedabad-customs-duty-leftover-offshore-materials-lt-taxscan.webp "Customs Duty Cannot Be Demanded on Leftover Offshore Materials on which Duty Paid: CESTAT Sets Aside Demand Against L&T [Read Order]")
![Supreme Court Stays TDS Demand Notices Against SBI in Foreign LTC Reimbursement Case [Read Judgement]](https://images.taxscan.in/h-upload/2026/02/19/2126337-supreme-court-stays-tds-demand-sbi-in-foreign-ltc-.webp "Supreme Court Stays TDS Demand Notices Against SBI in Foreign LTC Reimbursement Case [Read Judgement]")
![Refund of GST Paid Twice Cannot Be Denied on Ground of Limitation: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126256-refund-gst-paid-twice-cannot-denied-ground-limitation-orissa-hc.webp "Refund of GST Paid Twice Cannot Be Denied on Ground of Limitation: Orissa HC [Read Order]")
TPO Must Supply Copies of Relied-Upon Agreements Before Passing Transfer Pricing Order: Delhi HC Sets Aside Royalty Adjustment [Read Order]
The Delhi High Court has held that the Transfer Pricing Officer must give copies of the agreements which he is relying upon before passing a transfer pricing order under Section 92CA(3) of the...
![TPO Must Supply Copies of Relied-Upon Agreements Before Passing Transfer Pricing Order: Delhi HC Sets Aside Royalty Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126127-tpo-transfer-pricing-delhi-hc-royalty-adjustment-taxscan.webp "TPO Must Supply Copies of Relied-Upon Agreements Before Passing Transfer Pricing Order: Delhi HC Sets Aside Royalty Adjustment [Read Order]")
Areca Nut Imports Below Minimum Import Price Liable for Absolute Confiscation: Delhi HC Dismisses Importer’s Writ [Read Order]
The Delhi High Court held that areca nut imports made below the Minimum Import Price can be treated as prohibited goods and can be absolutely confiscated, and it dismissed the importer’s writ after...
![Areca Nut Imports Below Minimum Import Price Liable for Absolute Confiscation: Delhi HC Dismisses Importer’s Writ [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126125-areca-nut-imports-below-minimum-import-price-liable-absolute-confiscation-delhi-hc.webp "Areca Nut Imports Below Minimum Import Price Liable for Absolute Confiscation: Delhi HC Dismisses Importer’s Writ [Read Order]")
Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in Foreign Currency Smuggling Case [Read Order]
The Delhi High Court held that prior testimony cannot be read against an accused unless the prosecution proves that the witness is unavailable as required under Section 33 of the Evidence Act, and it...
![Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in Foreign Currency Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126120-prior-testimony-inadmissible-proving-witness-unavailability-delhi-hc.webp "Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in Foreign Currency Smuggling Case [Read Order]")