Supreme Court Rulings

No appeal maintainable against Department’s Internal Order confirming Revenue's jurisdiction to adjudicate

SC allows Revenue’s appeal, holds that no appeal can be preferred against Internal Order (IO) of the Department taking a view that the authorities had jurisdiction to proceed in the matter i.e. ...View More

Condones delay in filing revision application before HC, remits matter

SC overrules HC, condones the delay in filing a revision application before HC reasoning that the provisions of Section 5 of Limitation Act is applicable to the revisional provision u/s 48 of Himachal...View More

No sales tax or service tax on supplies by club to members 

SC Larger Bench (LB) holds that “clubs… cannot be treated as separate in law from their members” and “there is no sale transaction between a club and its members” while ...View More

Upholds inclusion of software value/concerned services in imported machine/apparatus valuation

SC observes that value of software/concerned services is rightly included as part of apparatus or machine classifiable under the heading appropriate to the function while upholding classification of g...View More

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