Supreme Court Rulings

Validates revocation of exemption to pan masala and tobacco, public interest overrides private gain

SC (3 Judge Bench) allows Revenue's appeal, upholds withdrawal of exemption to pan masala (with and without tobacco) vide Notification No. 21 of 2007-CE dated April 25, 2007 stating that "larger publi...View More

'Pre-deposit' condition not 'harsh', no inherent powers with 'Appellate-Authority' to grant 'solace'

SC upholds validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (PVAT) stipulating the condition of 25% pre-deposit for hearing first appeal; Affirms the observations of HC that said cond...View More

Overrules HC, refund application without challenging assessment/self-assessment, non-maintainable

SC overrules HC, holds that refund application against the assessed duty cannot be entertained directly u/s 27 of Customs Act, 1962 “unless the order of assessment or self- assessment is modifie...View More

Appeal pertaining to notification condition 'violation' not directly maintainable, remits matter before HC

SC overrules HC, holds that an appeal from order of CESTAT involving an issue regarding violation of conditions contained in Customs exemption notification would lie before the HC u/s 130 and not befo...View More

Upholds HC order condoning Revenue's appeal-filing delay on account of re-organisation post GST

SC dismisses assessee’s SLP against HC order which condoned delay on Revenue’s part of 111 days in preferring appeal before CESTAT; While dismissing assessee’s appeal, HC noted that ...View More

Dismisses SLP against HC's refusal to condone appeal filing delay beyond 400 days

SC dismisses assessee’s SLP against Delhi HC's order refusing to condone more than 400 days delay in filing appeal against order of Additional Commissioner, Central Excise, Customs and Service T...View More

Refuses to grant relief on question not raised earlier, dismisses Revenue's appeal

SC dismisses Revenue’s appeal against the HC order directing refund of the Sales Tax paid towards purchase of coal by the assessee, u/s 15(b) of Central Sales Tax Act, 1956; Finds that there is ...View More

Industrial unit’s trade between State of MP and Chattisgarh post bifurcation, an 'inter-state' movement

SC Larger Bench (LB) holds that any trade/movement of goods by an Industrial unit, enjoying benefit of tax exemption/deferment under State Incentive Scheme, would qualify as inter-state and not intra-...View More

Restricting deduction from 'works-contract' turnover to purchases used in 'same form', not unconstitutional

SC upholds Division Bench order upholding validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules, 1957 (KST Rules) r/w Explanation III to Rule 6(4) which allows deduction from from total turnover in...View More

Dismisses Revenue's appeal, upholds classification of Data/Business Projector under CTH 85286100 

SC dismisses Revenue's appeal against order of CESTAT upholding classification of Data/Business Projector, meant for use with Automatic Data Processing System (ADP), under CTH 85286100, accordingly, e...View More