Supreme Court Rulings


Dismisses Revenue’s appeal against CESTAT ruling on Glass Lid classification 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classifying ‘G Type Tempered Glass Lid’ under CTH 7010; CESTAT had held that the said item is classifiable under the spec...View More

Circular on merchant-exporter's entitlement to duty-drawback explanatory, applies retrospectively; Overturns HC 

SC sets-aside judgment as well as review order of Madhya Pradesh HC which disentitled claim of All Industry Rate (AIR) duty drawback to merchant exporter of soyabean meal exports which was withheld fo...View More

Union & State legislatively competent to levy service & entertainment tax on DTH broadcasting service 

SC dismisses DTH providers/cable TV operators civil appeals against various HCs, upholds simultaneous levy of service tax and entertainment tax on DTH broadcasting service providers;Infers that, evide...View More

Penalty on Customs Broker for flouting regulations despite license revocation justified; SC dismisses SLP 

SC dismisses a Customs Broker’s SLP against the Delhi HC order which upheld imposition of penalty under Regulation 17 of the Customs Broker Licensing Regulations, 2013, post revocation of licens...View More

Upholds order relegating Future-Brands to tribunal on levy of tax on brand licensing income 

SC dismisses SLP filed by Future-brands (Assessee) challenging the order of the Delhi HC that relegated the Assessee to file appeal before CESTAT, New Delhi on the issue of whether income received fro...View More

Dismisses Revenue’s appeal on ‘Biometric Access Control System’ classification, citing 319-day delay 

SC, on grounds of 319 days delay, dismisses Revenue’s civil appeal against the CESTAT ruling that upheld assessee’s classification on ‘Biometric Access Control System’ under He...View More

Copy of SC judgment allowing Patanjali Foods refund of BG encashed before final determination 

SC holds that the principle of unjust enrichment will not apply to application for refund where Bank Guarantee (BG) is encashed by Revenue before final determination of matter pending before the Court...View More

Citing delay, dismisses appeal against CESTAT-ruling classifying ‘cargo handling services’ as ‘courier service’ 

SC, on ground of delay, dismisses Assessee’s civil appeal against CESTAT Delhi ruling where it classified assessee’s ‘cargo handling services’ as “courier service” ...View More

Dismisses Revenue's appeal against HC-judgment quashing penalty against HDFC Bank, basis delay 

SC dismisses Revenue’s appeal in dispute involving penalty imposition for non-payment of tax on sale of repossessed vehicles on ground of delay “of 405 days in filing the Special Leave Pet...View More

Restricts Nokia's verdict applicability on mobile-charger issue to Punjab & Chandigarh 

On the issue of different VAT rates for chargers sold with mobile phones in a single retail pack in States other than Punjab & Chandigarh UT, SC restricts the applicability of Nokia ruling to thes...View More