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    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
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      Compensation was sought for loss of seized silver and cash...

      Seized silver and cash stolen in state custody: compensation awarded for negligent loss; relief limited to undisputed shortfall

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      GSTJanuary 6, 2026Case LawsHC
      Compensation was sought for loss of seized silver and cash stolen from a police station while in State custody. The seizure was an exercise of sovereign power, but the subsequent loss was attributable to negligence of public officials, amounting to a constitutional tort infringing the claimant's right to carry on trade under Article 19(1)(g); compensation was therefore maintainable and granted. On quantification, the forum declined to adjudicate disputed purity of returned silver for lack of material, and confined relief to the undisputed shortfall between seized and returned quantities. The claimant was held entitled to return of 23.44 kg silver valued as on the date of compliance, with Rs. 7,95,000 adjusted against that value; petition allowed. - HC

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      ActsIncome Tax