Supreme Court Rulings

TTMCs constructed for BMTC not taxable as works contract service; Dismisses Revenue’s appeal 

SC dismisses Revenue’s civil appeal filed against the CESTAT (Chennai)’s ruling, which held that the construction of Traffic and Transit Management Centers (TTMCs) for Bangalore Metropolit...View More

C-Form denial post-GST for inter-State ENA sale violates fundamental rights; Dismisses Revenue’s SLP 

SC dismisses Revenue’s SLP filed against the Madras High Court’s judgment, whereby it had dismissed Revenue’s intra-court appeal, and upheld the direction of the Single Judge to issu...View More

Dismisses Revenue’s appeal; Quicklime with less than 98% purity classifiable under CTI 2522 1000 

SC dismisses Revenue’s civil appeal against the CESTAT, Kolkata ruling, which held that PCC Lime 0/20MM (Quicklime) with less than 98% purity is classifiable under Customs Tariff Item (CTI) No. ...View More

Copy of SC-order setting aside Rs.425.27-cr personal penalty over use of AI-generated case in original-order 

In a matter concerning staggering Rs. 425.27-cr personal penalty imposed on a local diamond supplier for allegedly abetting misdeclaration and export of natural diamonds as lab-grown diamonds to pay l...View More

Copy of SC-judgment holding delayed Foreign Travel Tax payment by Airlines does not warrant penalty 

SC allows civil appeals by Saudi Arabian Airlines, Malaysian Airlines, Northwest Airlines and Kenya Airways, quashes penalty imposed u/s 38(3) of the Finance Act, 1979 for delayed payment of Foreign T...View More

Copy of SC-judgment holding Port Trust liable for customs duty on pilfered goods once approved as custodian 

SC holds that where the Commissioner of Customs has issued a notification appointing Bombay Port Trust as the custodian of imported goods u/s 45 of the Customs Act, 1962, the Port Trust will be liable...View More

Copy of SC-judgment holding auto-dealer’s referral charges for promoting banking/insurance services taxable as BAS 

SC holds that referral charges received by an automobile dealer for customers referred to banks and an insurance company, from whom loans were availed and insurance policies obtained, are taxable unde...View More

SC’s 7-Judge bench to decide State’s competence to levy additional surcharge calculated on sales tax 

SC (3-judge bench) constitutes a 7-Judge Bench to settle the conflict of “Whether the imposition of a surcharge/additional tax/levy/cess/sale/purchase, which is calculated on the basis of a vali...View More

Copy of SC-judgment quashing complete-vehicle valuation demand against job-worker on supplied chassis as time barred 

SC allows Audi Automobiles’ (Assessee/job-worker) appeal and sets aside the CESTAT Delhi ruling, holding that Revenue could not invoke the extended limitation under the proviso to Section 11A of...View More

Copy of SC judgment classifying Laser Imagers as ‘accessories’, not diagnostic apparatus 

SC dismisses Assessee’s appeal and upholds CESTAT Chennai’s classification of imported 'laser imagers' under CTH 9033 00 00 as accessories to diagnostic equipment, rather than diagnostic a...View More