Supreme Court Rulings


Parachute's coconut oil in small packs classifiable as edible oil; Dismisses Revenue's appeal 

SC (Three-Judge Bench) rules in favour of Madhan Agro and Marico selling coconut oil under brand name ‘Shanti’ and ‘Parachute’, holds that pure coconut oil, packaged and s...View More

Citing ‘delay’ dismisses Revenue’s appeal over taxability of ‘lease charges’ for 'plant' renting 

SC citing ‘gross delay’ of 408 days dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which quashed show cause notice demanding service tax on ‘Lease Charg...View More

Subsequent purchaser of car not liable to duty as Importer: Holds proceedings "unlawful" 

SC sets-aside Kerala HC order that slapped the liability of short payment of import duty on subsequent purchaser of imported car (Porsche Carrera), holds that, “The appellant is not the importer...View More

Dismisses Revenue’s challenge to quashing of penalty sans SCN issuance to dealer 

SC dismisses appeal by Revenue against order of Telangana HC which quashed penalty on the ground of non-issuance of show cause notice (SCN) under Andhra Pradesh Value Added Tax Act, 2005 (APVAT); On t...View More

Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More

Copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters 

Pursuant to IDT Breaking News, copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters and the like is now available for download...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Allows assessee's appeal against HC's refusal to permit belated Form-F submission; Quashes assessment/demand

SC allows assessee's appeals against the order of Andhra Pradesh HC which dismissed writ petition by dealer (assessee) seeking permission to submit ‘F’ forms w.r.t. interstate tr...View More

Dismisses Revenue's challenge to classification of unflavoured betel nuts

SC dismisses Revenue's SLP against Bombay HC judgment which affirmed the view taken by Customs Authority for Advance Ruling that Betel Nuts (Unflavoured Supari) merits classification under Custom Tari...View More

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy 

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy ...View More