Supreme Court Rulings


Dismisses challenge to Delhi HC verdict on ‘starting point’ for interest on delayed refund 

SC upholds Delhi HC judgment which ruled on ‘starting point’ for payment of interest on delay in disbursal of refund, which is, date of making of a formal application on the lines of Secti...View More

Duty-free imports tied to direct exports, third-party shipments can’t fulfill export obligation 

SC sets aside CESTAT order, partially allows revenue’s appeal, holds that for assessee to avail the exemption from import duty under Notification No. 30/1997 (which provides for 'Exemption to ma...View More

Licensing Authority jurisdiction to examine post-import violations doesn't oust customs' investigative powers 

SC dismisses assessee’s appeal against the Karnataka HC judgment, holds that customs officers can also investigate a case involving breach of post importation conditions in a case of duty free i...View More

Dismisses State's SLP against HC-direction to make Incentive Scheme compliant with GST 

SC dismisses SLP filed by State of West Bengal against the HC direction to make West Bengal State Support for Industries Scheme, 2008 (Scheme) (issued in the erstwhile VAT regime) compliant with the G...View More

Dismisses Assessee's review in matter pertaining classification of ‘Trigger-Sprayer’ mounted on plastic-bottles 

SC dismisses Assessee’s review petition against order passed by SC in civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer&...View More

Copy of judgment denying ITC on sales made to manufacturer-exporters against Form-E 

SC dismisses assessee’s Civil Appeal, upholding the Allahabad HC’s decision to deny ITC claimed by assessee-dealer under the UPVAT Act, 2008 on purchase tax paid for sales to manufacturer-...View More

Dismisses Revenue’s appeal challenging export-status granted to assessee’s promotion/marketing services 

SC dismisses Revenue’s civil appeal challenging CESTAT ruling that classified the services provided to its Australian counterpart, involving promotion and marketing of their services to foreign ...View More

Dismisses Revenue's appeal challenging demand quashed vis-a-vis air-travel agent on cancellation-charges, GDS commission 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that dropped service tax demand against ‘Air Travel Agent’ on commission/incentive received from Global Distribut...View More

Dismisses Revenue’s plea involving classification of ‘Pantographs’/'Parts' made exclusively for railway locomotives 

SC dismisses Revenue’s civil appeal challenging the CESTAT Chennai ruling, which classified ‘Pantographs and Parts’ manufactured exclusively for railway locomotives manufacturers as ...View More

Dismisses Revenue's review petition against SLP dismissal in Flipkart’s case w.r.t. excess ITC refund 

SC dismisses Revenue’s review petition against dismissal of SLP challenging the judgment of Delhi HC that allowed refund of excess ITC under DVAT Act to Flipkart India, "on t...View More