The Supreme Court granted respondents three weeks to file a counter affidavit in a case examining guidelines governing police conduct and arrests within court premises.
The court issued guidelines requiring prior intimation to the presiding judge before arrests in court premises and created grievance committees to address disputes between police and lawyers.
The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.
The ITAT Indore held that penalty under Section 272A(1)(d) cannot survive where the assessment is completed under Section 143(3) after considering the taxpayer’s delayed submissions, as such compliance effectively condones earlier defaults.
The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.
The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders legally unsustainable. The case was remanded for a fresh decision.
The Tribunal held that services provided under the DDU-GKY scheme were covered by exemption notifications, eliminating service tax liability for the entire disputed period.
The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.
The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.
The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.