Supreme Court Rulings


HPGST provisions creating Tax as first charge over property not ultra vires any law 

In appeals filed by the Himachal Pradesh Govt. against the HC judgments outlawing section 16-B of the HP General Sales Tax Act, 1968, SC rules that “section 16-B… is a perfectly valid pie...View More

SC upholds HC-order w.r.t. State-tax non-applicability on SIM-cards, Recharge Coupons & Value-Added Services

SC in a relief to Telecom Operators rules that State Tax cannot be levied on SIM cards, Recharge Coupons and Value-Added Services; Thus dismisses...View More

Direction to impose provisional ADD on LDPE imports to be kept in ‘abeyance/suspended’

SC stays operation of its earlier order directing Government to impose provisional Anti-Dumping Duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; In March, 2022 Director...View More

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment 

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment ...View More

Grants interim-relief; Directs imposition of ADD on LDPE imports subject to final adjudication

SC issues notice in SLP assailing failure on part of Authority in imposing anti-dumping duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; Considers the av...View More

Affirms HC ruling allowing Sony-India to seek BoE amendment for claiming CVD-refund 

SC dismisses Revenue’s appeal against the judgment of Telangana HC allowing Sony India (assessee) to seek amendment of its Bill of Entries (BoE) u/s 149 of the Customs Act post-SRF Ltd decision ...View More

Mens-rea not required for imposing statutory penalty; Levy is automatic; Allows Revenue's appeal 

SC allows Revenue's appeal, sets-aside Gujarat HC judgment which held that penalty and interest levied u/s 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 is not payable where assessee under-paid ...View More

Mere service of attachment-order on defaulter not enough, valid ‘proclamation’ necessary; Quashes sales tax attachment 

SC dismisses appeal filed by Department of Trade and Taxes, thereby upholding the HC order setting aside warrant of attachment, consequent show cause notice as well as the eviction notice alleging tha...View More

Upholds CESTAT order on classification of Oil in Bunker-Tanks of engine-room of vessel

Disposing a batch of appeals, SC upholds CESTAT’s order on assessment of Oil in the Bunker Tanks of Engine Room/outside the Engine Room of vessels imported for breaking ...View More

Cannot saddle Duty Free Shops with ‘any indirect tax burden’, refund allowable regardless limitation

SC in appeal against grant of refund of service tax paid by ‘Duty Free Shop’ (DFS) in the arrival and departure terminals of Mumbai airport holds that if any tax is levied, the same cannot...View More