Supreme Court Rulings


Sets-aside HC-order entertaining writ against AO denying input-rebate without lapsing statutory remedy

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

Modified Vapour Absorption Chillers not 'heat-pumps' but 'refrigerating-equipment', Applies Principal Purpose Test 

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

Affirms HC-order setting aside penalty levied under inapplicable provision; Cites Revenue's inability to justify imposition

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

Duty liability determinable only as per Customs Act, not MOA between contracting parties

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

HC at 'serious error' in not entertaining appeal involving liability determination, remits matter'

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

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

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

Dismisses review petition against larger-bench’s decision on ‘auto-parts classification 

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

Fake/Forged DEPB licenses ‘void-ab-initio’; Duty liability rightly confirmed against scrip-buyers

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

Tata Motors escapes double jeopardy, Court orders inter-se tax transfer between AP, Jharkhand

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

Condemns HC's approach of entertaining writ against assessment-order without availing statutory-remedy

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...View More