Supreme Court Rulings


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

Copy of judgment handing big win for States to regulate 'industrial alcohol' by 8:1 majority 

SC by 8:1 majority, holds that, State Legislature has the competence to legislate on “industrial alcohol”while deciding the issue whether “intoxicating liquors” in Entry 8 -Lis...View More

Copy of LB-judgment settling split-verdict on taxability of 'Interchange-fees' at Issuing-Bank's hand 

SC (3-Judge bench) upholds the judgment and reasoning of Justice S. Ravindra Bhat while deciding the split verdict on taxability of ‘interchange fees’ received by Issuing Bank from Acquiri...View More

Following Ecom-Gill ratio, allows Revenue's appeal pertaining ITC-denial w.r.t. non-existent entities 

SC in case alleging bogus ITC claim, allows Revenue's appeal against Karnataka HC order; Considers Revenue’s submission that the Assessee has claimed credit on transactions carried out with non-...View More

Dismisses Revenue's appeal against CESTAT ruling on Mobile cover classification following earlier order 

SC, following its earlier order that confirmed the CESTAT ruling in Vivo Mobile case on classification of cellphone cover based on customs tariff rather than an exemption notification or MeITY policy,...View More

Dismisses Revenue's SLP challenging HC-judgment quashing liability of VCFs managing investor money 

SC dismisses Revenue’s SLP against Karnataka HC judgment which held that managing investors' money under 'trust structure' by Venture Capital Funds (VCFs)...View More

Dismisses Revenue's SLP challenging HC-order setting-aside penalty for excess ITC-availment by auto-dealer 

SC dismisses Revenue's SLP challenging the judgment of Rajasthan HC which dropped penalty against dealer of Tata Motors (assesee) but sustained reversal of ITC availed in excess of output tax payable ...View More

Delivers split verdict on small packs coconut oil classification  as 'Hair' or 'Edible' oil

SC delivers split verdict on classifying coconut oil in small containers issue i.e whether in small packs, container,, pouches etc, same would be 'hair oil' under heading 3305 and in larger packs it w...View More