The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
The Supreme Court granted anticipatory bail while directing the accused to cooperate with investigation, surrender passport and avoid influencing witnesses. The Court held that bail would stand cancelled if the conditions are violated.
The Telangana High Court refused anticipatory bail after noting that the accused had left India, a non-bailable warrant had been issued, and a Red Corner Notice was in force. The Court held that such circumstances weighed against granting pre-arrest protection.
A man convicted in a murder case, holding that Call Detail Records (CDRs) could not be relied upon in evidence unless accompanied by the mandatory certificate under Section 65-B of the Indian Evidence Act.
When a vaccination programme was undertaken as a State-led public health intervention, the government could not evade responsibility towards families who allege deaths or serious injuries following vaccination, particularly when official data itself acknowledged that some deaths occurred after COVID-19 vaccination.
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
The GST authority held that soap containing more than 60% Total Fatty Matter qualifies as toilet soap under HSN 3401. As a result, such soaps attract 5% GST despite being used for both bathing and laundry.
Rajasthan AAR ruled that compostable carry bags made from polymer materials fall under HSN 39232990. The 5% GST rate applies only if the bags qualify as biodegradable under Notification No. 9/2025.
The Rajasthan AAR held that rubber rings used in sprinkler or drip irrigation systems qualify for concessional GST under HSN 8424 only if they are made of hard rubber and used solely for irrigation.
GSTAT accepted the DGAP investigation finding that the developer retained additional ITC benefit after GST introduction. The amount must be passed on to buyers with interest.
