Supreme Court Rulings


Copy of SC order extending SVLDRS-benefit to Directors/Employees as co-noticees 

Copy of SC order allowing SLP by Director/Employee (co-noticee) against Bombay HC order rejecting their declarations filed under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) se...View More

Dismisses BSNL’s SLP against J&K HC's refusal to condone 17 years-delay in filing statutory-appeal 

SC dismisses SLP filed by telecommunications service provider BSNL (PSU/Assessee) against order by Jammu & Kashmir and Ladakh HC refusing to condone unexplained delay of 17 years and 12 days in fi...View More

Awards 15% interest on delayed refund of deemed-export duty-drawback; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal, declines to interfere with the judgment of Karnataka HC that awarded 15% interest on delayed refund of duty drawback (DD) paid to assessee (work contractor) under ...View More

Dismisses Revenue's SLP against HC-judgment in Flipkart case labelling refund adjustments as 'arbitrary' 

SC dismisses Revenue’s SLP, declines to interfere with the Delhi HC judgment in Flipkart India case that allowed refund of excess ITC under the provisions of DVAT Act, after noting that a major ...View More

Dismisses Revenue's appeal challenging exemption to helicopter imported for non-scheduled charter operations

SC dismisses Revenue’s appeal against CESTAT order in Global Vectra Helicorp Ltd. case which allowed exemption in respect of 'helicopter' imported for transportation of personnel, materials to a...View More

Copy of order dismissing Revenue's SLP challenging SEIS-benefit granted to Uber despite no ‘active’ IEC

Copy of SC order dismissing Revenue’s SLP against Delhi HC’s judgment granting relief to exporters against denial of benefit under Service Exports from India Scheme (SEIS scheme) merely on...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing demand as 'intermediary' on sales-promotion service 

SC dismisses Revenue’s appeal against the CESTAT Mumbai ruling which set aside the service tax demand on Chevron Philips Chemicals India (assessee) on the provision of sales promotion and other ...View More

Dismisses Revenue’s appeal in Blackberry India's refund matter concerning 'relevant date' 

SC dismisses Revenue's appeal against the ruling of CESTAT Delhi, which affirmed the order of First Appellate Authority (FAA) and allowed Blackberry India's refund claim of CENVAT credit for services ...View More

Affirms CESTAT's order on classification of Savoury Oats; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal against CESTAT’s order classifying Savoury Oats/Silk Oats as “Rolled or Flaked Grains of Oats” under CH 1104 12 00 attracting NIL rate of duty and...View More

Dismisses SLP against HC-judgment holding overseas-entity liable to penalty for under-invoicing, conspiring with importer

SC dismisses assessee’s SLP challenging Delhi HC judgment which upheld penalty against assessee (based outside India) for conspiring with importer by under-invoicing the goods and mis-declaring ...View More