The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.
A Bengaluru court fined Tonique for charging a customer for a carry bag that had the store’s branding. The court called the act “unprofessional and unfair,” stating that customers should not be made to pay for unsolicited advertising. Tonique was also directed to pay Rs. 5,000 as compensation to the customer.
