Supreme Court Rulings
SC holds that "judgment and order passed by the High Court entertaining the writ petition under Article 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebat
...View More SC dismisses Thermax’s appeal against CESTAT order, rules that Modified Vapour Absorption Chillers (MVAC) are not 'heat pump' but merit classification as refrigerating equipment under sub-headin
...View More SC finds “no reason to interfere with …. judgment passed by the High Court as well as …Tribunal” setting aside penalty imposed u/s 114 on the ground that said provision is in
...View More SC rules that, “CESTAT and/or the High Court” have committed no error to hold that purchaser (assessee/respondent) of vessel named “M.V. Vishwa Yash” cannot be fasten
...View More In strong words, SC comes down sharply on AP HC, observes that “the High Court has committed a very serious error in not entertaining the appeals” and “relegating the Revenue to pref
...View More SC finds that HC “was in error” in ruling that dispute arising of non-issuance of Form E-1 and extending benefit of Form C was in the nature of asserting a contractual claim which can be r
...View More SC dismisses revenue’s writ petition against the judgment holding that ‘relays’ solely meant for use in railway signaling equipment would merit classification under heading 8608 and
...View More SC rules that fake/forged DEPB licenses/Scrips utilized for availing exemption on import are “void ab initio” and “there shall be a duty liability and the same has been rightly confi
...View More SC holds that State of Andhra Pradesh (AP) “cannot retain” the amount of tax paid by Tata Motors (Assessee) on the transaction of sale effected through RSO, Vijayawada with respect to vehi
...View More SC holds that Bombay HC should not have entertained writ petition under Article 226 of the Constitution of India challenging the assessment order in view of the availability of statutory alternative r
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