Supreme Court Rulings


Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' ...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

SC dismisses Revenue’s appeal against CESTAT order quashing service-tax levy on deployment of ‘drilling unit (rig) under separate charter agreement at the request of client by charterer;&n...View More

Interprets 'goods' under UP VAT Act, allows full ITC; Distinguishes M.K. Agro Tech

In an important judgment, a three judges bench of SC interprets ITC related sections of UP VAT Act, holds that full ITC is allowable on purchase of rice bran under relevant provisions of the ...View More

SC in Rainbow Papers case: Review can't be sought merely for ‘rehearing’ unless circumstances "compelling"

SC dismisses all review petitions against its judgment in Rainbow Papers matter wherein it was held that Resolution Plan ignoring statutory dues is liable to be rejected, remarks that&n...View More

Copy of order classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ 

SC delivers verdict in a batch of appeals filed by the Revenue and assessee concerning the classification of ‘Chewing Tobacco’ and ‘zarda/jarda scented tobacco’; In the set of ...View More

SC holds amendment to Telangana VAT Act post GST enactment as 'void'

Copy of SC judgment holding amendments to Telangana VAT Act post GST enactment as 'void'; SC holds that amendments made to the Telangana and Gujarat VAT Act, after July 01, 2017 “were ...View More

Dismisses Revenue's SLP against HC-order declining to condone 1471 days in appeal-filing

SC dismisses Revenue’s SLP against Delhi HC’s order which declined to condone delay of 1471 days in filing the appeal on observing that Revenue was not handicapped in any manner in ascerta...View More

Dismisses Revenue's SLP against Bombay HC's order classifying ‘Glucometer’ in exercise of writ jurisdiction

SC dismisses Revenue's SLP against Bombay HC’s decision classifying ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home prima...View More

Given unambiguous ST notification, rejects Revenue's interpretational fantasies to trip IIT Patna; Gives weightage to comma, semi-colon

In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets...View More

Copy of judgment holding signboards displaying trade name & products as not “advertisement"

SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract ...View More