Supreme Court Rulings

Considering pendency of time-barred adjudication issue, directs Assessee to seek adjournment before AA 

SC disposes SLP filed by the Assessee challenging the order of the Bombay HC that declined to stay the adjudication proceedings but deferred the petition for interim relief filed by the Assessee based...View More

Dismisses Revenue’s appeal against classification of Nasal Spray ‘crimp pumps’ imported by Glenmark 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai order which ruled in favour of Glenmark Pharmaceuticals on classification of ‘crimp pumps’, imported for use as component of...View More

Upholds exemption on imported arms and ammunition by National Rifle Association; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT, New Delhi that granted exemption to National Rifle Association (Assessee) for import of arms and ammunition required for rifle sho...View More

United Spirits, as a manufacturer, operating through State warehouse liable to entry-tax 

SC dismisses appeal by United Spirits (assessee/manufacturer) and upholds Madhya Pradesh HC decision to impose entry tax under Madhya Pradesh Entry Tax Act (M.P. Entry Tax Act) on bottling and supply ...View More

Copy of SC judgment holding Stem-Cell preservation by Cord Blood Banks as 'Healthcare Services' 

SC sets aside CESTAT ruling in its entirety which held that services of enrolment, collection, processing, and storage of umbilical cord blood stem cells during the period from July 2012 to February 1...View More

SC stays HC judgment confirming levy on transponder leasing 

SC stayed the operation of judgment of Karnataka HC that confirmed the levy on leasing of transponders, subject to payment of Rs 50 Crores. ...View More

Dismisses Revenue’s review against delayed SLP dismissal challenging secured creditors' priority over Revenue’s dues 

SC dismisses Revenue’s review petition challenging the SLP dismissal against HC judgment of priority of Revenue’s dues during enforcement of security interest under SARFAESI Act, over secu...View More

Citing delay, rejects Revenue’s SLP challenging secured creditor’s priority dues over Revenue’s under SARFAESI Act 

SC, on grounds of 498 days delay, dismisses Reveue’s SLP challenging Bombay HC judgment on priority of secured creditors dues over Revenue’s arrears, first charge, for liquidation of dues ...View More

Dismisses Assessee's SLP contesting EOU’s re-assessment for misusing duty-free imports for domestic clearance 

SC rejects assessee's SLP against Rajasthan HC ruling that upheld CESTAT order confirming customs duty liability on a 100% EOU for misusing duty-free imports by selling finished goods domestically whi...View More

Allows criminal bail application of accused; Seeks cooperation in trial and imposes conditions 

SC allows criminal appeal application of Appellant against rejection of bail by HC while expecting complete cooperation and clarifying “Any infraction of the conditions shall entail cancellation...View More