Supreme Court Rulings


Stipulates conditions for appeal to Apex Court; Refuses to interfere with CESTAT findings 

SC rules on maintainability of appeal against CESTAT order which rejected challenge to Notification dated February 13, 2015 imposing anti-dumping duty on import of graphite electrodes from China for a...View More

Duty payment on higher of annual capacity / actual production not 'legal fiction' 

SC holds that Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 (‘Rules of 1997’) is neither ultra vires the authority conferred u/s 3A of Central Excise Act, ...View More

Affirms HC; Batteries integral to 'Radio Receivers' taxable at concessional, not residual rate

SC dismisses Revenue SLP, affirms Rajasthan HC decision that ‘batteries’ supplied to the Army for purpose of Radio Communication Receivers are taxable at 4%, instead of 12.5% as claimed by...View More

'Audit-objection' constitutes "information" for re-assessment; But absent 'escaped turnover' satisfaction, order unsustainable

SC holds that ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of Bihar Finance Act 1981 on which basis the Assessing Officer can reassess d...View More

Allows Revenue appeal; Sets aside reduction of statutory penalty by CESTAT

SC allows Revenue appeal, sets aside CESTAT order reducing quantum of penalty levied by Adjudicating Authority; Notes that assessee had confined the challenge to imposition of penalty without dis...View More

Purchaser liable for ‘demurrage’ on goods imported before title acquisition; Directs appropriate remission 

SC partly allows assessee’s appeal, sets aside decision of Bombay Port declining the remission of demurrage charges claimed by assessee while directing appropriate decision on the application du...View More

Admits assessee's SLP to review Settlement Commission's order enhancing 'penalty' for EO non-fulfilment 

SC admits assessee’s SLP against HC order refuting to interfere with Settlement Commission’s (Commission) order substantially enhancing penalty on Company and its Directors for failure to ...View More

Admits SLP against HC order including TDS as part of 'tax-paid' for refund

SC admits Revenue’s appeal against HC order directing Revenue to grant refund of 50% of total tax deposited (actual tax plus TDS) by assessee as per Clause 4.2.15 of Madhya Pradesh Udhyog Nivesh...View More

Issues notice, stays CESTAT order classifying industrial pump ‘base frames’ as "accessory"

SC issues notice, grants stay against order of CESTAT which upheld Revenue’s classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413 ...View More

Stays HC order allowing refund under DVAT law despite non-furnishing of CST Forms

SC admits Revenue appeal, stays operation of Delhi HC order which held that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) & (d) of DVAT Act is not a mandatory requir...View More