Supreme Court Rulings
SC finds no reason to interfere with HC order which held that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not classifiable
...View More SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa
...View More SC rules that “there is no bar as such for seeking restoration of the appeal if the assessee is unsuccessful in availing the benefit under the Amnesty Scheme”; Sets-aside order of Single J
...View More SC affirms Kerala HC judgment on interpretation of provision for reckoning limitation period for reassessment, clarifies that intention of use of the expression “proceed
...View More SC dismisses Assessee's SLP against Delhi HC's order holding that 'Boiled Supari packed in consumer and bulk packing’ is classifiable as Areca Nuts (under Heading 0802) and not betel nuts (known
...View More SC dismisses Revenue’s appeal against Allahabad HC order allowing exemption as Manufacturer Dealer to assessee on capital goods brought from outside State and installed at th
...View More Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc
...View More SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f
...View More SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi
...View More SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th
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