The High Court held that the GST authority’s communication computing tax liability was not an enforceable order and directed that a proper Show Cause Notice be first issued to ensure due process.

The Supreme Court dismissed the Rs. 244 crores service tax demand against Bharti Airtel, upholding the CESTAT ruling that employee call waivers under its internal scheme are not taxable

The Court held that the delay should not obstruct the Trust from claiming legitimate exemptions or deductions otherwise available to it by relying on Supreme Court precedents, including the ruling that procedures are the "handmaids of justice and not mistress of law".