Supreme Court Rulings


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

Upholds interest payment on VAT-refund to Kirloskar Brothers; Highlights 'continuing lapse' by Revenue

SC in Revenue’s SLP against Jharkhand HC order, directs interest payment at 6% to Kirloskar Brothers on the amount of VAT refund; Distinguishing co-ordinate bench’s decision in assessee&rs...View More

Affirms HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed d...View More

Tea blending & packing not 'manufacture'; Definition exhaustive, not expansive; Dismisses Revenue's appeal 

SC holds that mere mixing of different types of tea by retailer/wholesaler only for the purpose of marketing as tea and not a particular type of tea, does not involve any ‘process/manufacture&rs...View More

Hiring of cranes, trucks to ONGC/IOCL not deemed-sale but service; Reverses HC findings

SC allows the batch of appeals, holds that, supply of cranes, trucks, buses, trailers, water tankers, oil tankers, etc. on ‘hire basis’ to ONGC and IOCL, without &...View More

Revenue’s due during liquidation to follow waterfall mechanism under IBC, 2016 

SC holds that “dues of the Central Board of Indirect Taxes & Customs, Department of Revenue will be paid as per the waterfall stipulated under Section 53 of the Insolvency and Bankruptcy Cod...View More

Dismisses Revenue’s SLP w.r.t. classification dispute involving Mitsubishi’s Air Conditioner units 

SC dismisses Revenue’s SLP against CESTAT order pertaining to classification issue of Air Conditioner Outdoor and Indoor units of more than 2 ton capacity imported by Mitsubishi Electronics; Fol...View More

Dismisses SLP against HC-order confirming liability under 'advertisement agency' service against contractor

SC dismisses assessee's SLP against Delhi HC judgment that affirmed CESTAT ruling confirming levy of service tax against assessee under the category of ‘advertising agency services’ on the...View More

Rules on creation of first charge over attached property; State's claim to be given precedence

Supreme Court dismisses Punjab & Sind Bank's appeal in relation to creation of priority for secured creditors, affirms HC’s denial of preference claim by Bank over defaulting borrower’...View More

Revenue’s 'unexplained' 526 days delay in filing SLP, hands Reliance Jio Infocomm classification win

An unprecedented 526 days delay in filing SLP leads to Supreme Court dismissing Revenue’s appeal in Reliance Jio Infocomm case; Department was seeking to assail CESTAT’s classification of ...View More