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    PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
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    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
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      Contractual reimbursement of GST on gas-transmission charges...

      GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.

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      GSTJuly 31, 2026Case LawsHC
      Contractual reimbursement of GST on gas-transmission charges depends on a plausible reading of the Gas Sale Agreement, and an arbitral tribunal's construction is not displaced merely because another interpretation is possible. The notes state that reimbursement could not be sustained without admissible evidence linking GST-deposit receipts to the relevant gas transactions; reliance on unproved documents despite an unresolved objection offends natural justice. They also distinguish waiver from estoppel: waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Payment of prior invoices under a clause requiring payment before claims may preserve supply and does not, by itself, bar recurring invoice-based claims.

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      ActsIncome Tax