Supreme Court Rulings
SC allows payment of settlement dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 long after the cut off date of June 30, 2020, admits the impossibility of making payment within the pr
...View More SC holds that purchaser (appellant) of Sugar Mill cannot be fastened with the unpaid tax liability of seller (dealer-manufacturer) for the period anterior to execution of Slump Sale Agreement; Op
...View More SC allows Revenue’s appeal, rules that oxygen gas whose main function is to reduce the carbon content as per the requirement, cannot be said to be a “raw material” use
...View More In a significant ruling delivered today, Supreme Court rules on the valuation method to be adopted for determining the transaction value for goods sold to related parties; Court upholds Revenue adopti
...View More The three bench of SC rules that HC, in its writ jurisdiction, can determine the question of law arising out of power/jurisdiction of state government to levy duty under Bihar Electricity Act on the s
...View More SC holds that “rebate of duty of excise on excisable goods exported out of India would be covered under Section 11B of the Act” and hence, such claims can only be made within the period of
...View More SC dismisses SLP against decision of Karnataka HC which upheld “simultaneous levy” of GST and Basic Excise duty and NCCD on tobacco or tobacco product; SC opines that there is no “go
...View More SC holds that hiring of player by event organiser for a sports tournament is taxable under the definition of “manpower recruitment or supply agency”u/s 65(105)(k) r/w section 65(68) o
...View More SC dismisses review petitions filed against its judgment which held that the State Legislatures have the power to tax lotteries under Entry 62 of List II, by setting aside the judgments passed by the
...View More SC allows Revenue’s appeal, holding that the dispute w.r.t. breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, "itself cannot be
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