Supreme Court Rulings


Citing 412-days delay, dismisses Revenue's appeal w.r.t. classification of 'Minute Maid Nimboo Fresh

SC dismisses Revenue’s civil appeal against CESTAT order passed in case of Hindustan Coca Cola Beverages Pvt. Ltd. (Assessee/HCCBPL) on the ground of inordinate delay of 412 days in filing the C...View More

Dismisses Revenue’s SLP finding no justifiable ground to condone 364 days delay 

SC dismisses Revenue’s SLP finding no “justifiable grounds for condoning the delay of 364 days”; Earlier, while dismissing application for condonation of delay and revision, noting t...View More

Dismisses Revenue’s SLP w.r.t. classification of Chrome Concentrate, declines interference with HC's order

SC dismisses Revenue’s SLP challenging HC order dismissing Revenue’s appeal on classification of Chrome Concentrate on ground of maintainability as the core issue revolved upon the classif...View More

Dismisses assessee's SLP against HC's dismissal of writ seeking mandatory pre-deposit condition waiver 

SC dismisses Assessee’s SLP against HC judgment dismissing writ petition against Tribunal' order denying waiver of mandatory pre-deposit condition for filing statutory appeal;&nbs...View More

Period during which writ pending before HC excludible for computing limitation for statutory-appeal 

SC allows assessee's civil appeal, observes that, the period during which the matter was pending before High Court (HC), ought to be excluded since the HC specifically granted liberty to assessee to f...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing safeguard-duty on 'Diffused/Undiffused Silicon Waffer' 

SC dismisses Revenue’s appeal against CESTAT ruling which quashed demand of ‘safeguard duty’ on Diffused/Undiffused Silicon Wafer/Blue Wafer (DSW); While accepting Assessee's content...View More

Dismisses assessee's review petition against judgment upholding taxability of 'software rights transfer'

SC dismisses assessee's review petition assailing judgment affirming the decision of CESTAT Mumbai, which held that transfer of 'right to use software' is subject to taxation under the category of "In...View More

Copy of SC order extending SVLDRS-benefit to Directors/Employees as co-noticees 

Copy of SC order allowing SLP by Director/Employee (co-noticee) against Bombay HC order rejecting their declarations filed under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) se...View More

Dismisses BSNL’s SLP against J&K HC's refusal to condone 17 years-delay in filing statutory-appeal 

SC dismisses SLP filed by telecommunications service provider BSNL (PSU/Assessee) against order by Jammu & Kashmir and Ladakh HC refusing to condone unexplained delay of 17 years and 12 days in fi...View More

Awards 15% interest on delayed refund of deemed-export duty-drawback; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal, declines to interfere with the judgment of Karnataka HC that awarded 15% interest on delayed refund of duty drawback (DD) paid to assessee (work contractor) under ...View More