Supreme Court Rulings


Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More

Copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters 

Pursuant to IDT Breaking News, copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters and the like is now available for download...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Allows assessee's appeal against HC's refusal to permit belated Form-F submission; Quashes assessment/demand

SC allows assessee's appeals against the order of Andhra Pradesh HC which dismissed writ petition by dealer (assessee) seeking permission to submit ‘F’ forms w.r.t. interstate tr...View More

Dismisses Revenue's challenge to classification of unflavoured betel nuts

SC dismisses Revenue's SLP against Bombay HC judgment which affirmed the view taken by Customs Authority for Advance Ruling that Betel Nuts (Unflavoured Supari) merits classification under Custom Tari...View More

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy 

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy ...View More

Copy of judgment handing big win for States to regulate 'industrial alcohol' by 8:1 majority 

SC by 8:1 majority, holds that, State Legislature has the competence to legislate on “industrial alcohol”while deciding the issue whether “intoxicating liquors” in Entry 8 -Lis...View More

Copy of LB-judgment settling split-verdict on taxability of 'Interchange-fees' at Issuing-Bank's hand 

SC (3-Judge bench) upholds the judgment and reasoning of Justice S. Ravindra Bhat while deciding the split verdict on taxability of ‘interchange fees’ received by Issuing Bank from Acquiri...View More

Following Ecom-Gill ratio, allows Revenue's appeal pertaining ITC-denial w.r.t. non-existent entities 

SC in case alleging bogus ITC claim, allows Revenue's appeal against Karnataka HC order; Considers Revenue’s submission that the Assessee has claimed credit on transactions carried out with non-...View More

Dismisses Revenue's appeal against CESTAT ruling on Mobile cover classification following earlier order 

SC, following its earlier order that confirmed the CESTAT ruling in Vivo Mobile case on classification of cellphone cover based on customs tariff rather than an exemption notification or MeITY policy,...View More