Supreme Court Rulings


State lacks power to frame rule for cancelling validly issued Form-C; Dismisses Raj Govt. appeal 

SC dismisses Civil Appeal filed by the Rajasthan Government challenging HC’s judgment, which had struck down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 as ultra vires to the Ce...View More

Dismisses Revenue's belated SLP contesting SC’s exclusive jurisdiction over excise valuation disputes 

SC, on grounds of delay, dismisses Revenue’s SLP against Jharkhand HC judgment which held that appeal from determination of value of the excisable goods for the purpose of assessment would fall ...View More

SC to examine whether blanket exemption applies on construction of educational institution by builder 

SC issues notice in appeal by Revenue challenging CESTAT Chennai decision to quash service tax levy on assessee for construction of educational institutions; As opposed to view of Department that thes...View More

Dismisses challenge to Delhi HC verdict on ‘starting point’ for interest on delayed refund 

SC upholds Delhi HC judgment which ruled on ‘starting point’ for payment of interest on delay in disbursal of refund, which is, date of making of a formal application on the lines of Secti...View More

Duty-free imports tied to direct exports, third-party shipments can’t fulfill export obligation 

SC sets aside CESTAT order, partially allows revenue’s appeal, holds that for assessee to avail the exemption from import duty under Notification No. 30/1997 (which provides for 'Exemption to ma...View More

Licensing Authority jurisdiction to examine post-import violations doesn't oust customs' investigative powers 

SC dismisses assessee’s appeal against the Karnataka HC judgment, holds that customs officers can also investigate a case involving breach of post importation conditions in a case of duty free i...View More

Dismisses State's SLP against HC-direction to make Incentive Scheme compliant with GST 

SC dismisses SLP filed by State of West Bengal against the HC direction to make West Bengal State Support for Industries Scheme, 2008 (Scheme) (issued in the erstwhile VAT regime) compliant with the G...View More

Dismisses Assessee's review in matter pertaining classification of ‘Trigger-Sprayer’ mounted on plastic-bottles 

SC dismisses Assessee’s review petition against order passed by SC in civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer&...View More

Copy of judgment denying ITC on sales made to manufacturer-exporters against Form-E 

SC dismisses assessee’s Civil Appeal, upholding the Allahabad HC’s decision to deny ITC claimed by assessee-dealer under the UPVAT Act, 2008 on purchase tax paid for sales to manufacturer-...View More

Dismisses Revenue’s appeal challenging export-status granted to assessee’s promotion/marketing services 

SC dismisses Revenue’s civil appeal challenging CESTAT ruling that classified the services provided to its Australian counterpart, involving promotion and marketing of their services to foreign ...View More