Supreme Court Rulings
SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a
...View More SC dismisses Revenue appeals, holds that exercise of revisional power u/s 40 of Haryana General Sales Tax Act after its repeal on April 1 2003 vide Haryana VAT Act, is unsustainable; Rejects Revenue c
...View More SC upholds Rajasthan HC judgment, confirms taxation of PSC pipes, jointing material specials, valves, anchor blocks supplied to State Govt. under contract for laying of pipelines for supply of wate
...View More SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Karnataka HC decision upholding classification of “vegetable fat spread” under residuary entry, taxable
...View More SC upholds HC dismissal of writ petition as barred by delay and laches of 4 years where assessee never challenged adjudicating orders and woke up only after issue was settled in other cases; Notes tha
...View More SC dismisses Revenue SLP against Delhi HC order allowing refund of excess countervailing duty (CVD) paid on import of mobile handsets; Following the law laid down by SC in SRF Ltd, HC had allowed the
...View More SC dismisses Revenue SLP, finds no legal / valid ground to interfere with Madras HC order which held that image runner – multifunction network printer is taxable @ 4% under Entry 18(i), Part B o
...View More SC dismisses Revenue SLP against Madras HC order which had set aside penalty u/s 11AC of Central Excise Act for lack of willful intent to evade duty where assessee reversed CENVAT credit erroneously a
...View More SC rules that chit fund business does not amount to ‘cash management’ so as to render same taxable u/s 65(12) of Finance Act i.e. “banking and other financial services” during
...View More SC rules in favour of assessees, upholds HC findings that order directing continuation of anti-dumping duty (ADD) issued after expiry of duty period is bad in law; Notes that Notification dated Januar
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