Supreme Court Rulings


SC : Frames guidelines for granting bail to persons not arrested during investigation on filing of chargesheet 

SC lays down guidelines for grant of bail to persons not arrested during investigation on chargesheet being filed, thereby accepting the suggestions in this regard, put forth by Additional Solicitor G...View More

SC recalls limitation period extension w.e.f. October 02, 2021 considering near normal situation

SC(3 judge Bench) withdraws extension of limitation period w.e.f October 2, 2021 by restoring the order dated March 8, 2021; Holds that "In computing the period of limitation for any suit, appeal...View More

CESTAT order quashing ADD on 'Styrene Butadiene Rubber' based superficial/facetious ground, unsustainable

SC allows Revenue’s appeal, negates CESTAT’s order quashing demand of anti-dumping duty (ADD) on 'Styrene Butadiene Rubber' (SBR) (of 1900 series) imported from Korea & classified unde...View More

Can’t prevent Bank from exercising “secured creditor” rights due to Excise Department’s subsequent demands

SC dismisses Revenue’s appeal, holds that the Respondent-Bank cannot be prevented from exercising its rights as a secured creditor on the pretext that there is a debt to the Excise Department ar...View More

Distinguishes ‘Tax’ from ‘Royalty’ collected by State Electricity Board from CPP for controlled water usage

SC affirms decision of Kerala HC (Division Bench) which ruled that Kerala Government and Kerala State Electricity Board (KSEB) were justified to collect royalty from assessees (Captive Power Producers...View More

Dismisses appeal following Canon's verdict; DRI not Proper-Officer for SCN-issuance

SC, in view of its own verdict in the matter of Canon India, dismisses Revenue's appeal, states that "these appeals must fail as the show cause notice(s) in the present cases was also issued by Additi...View More

Upholds Delhi HC order quashing Public Notice which disallowed AA issuance on Gold Bar import

SC upholds Delhi HC ruling which quashed Public Notice No. 35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization (AA) for the import of Gold Bars where export item is &ld...View More

Modifies HC-order setting-aside SCN; Grants liberty to competent authority to issue fresh notice

SC allows Revenue’s appeal against the order of Jharkhand HC by which the show-cause notice (SCN) issued under Jharkhand Value Added Tax Act, 2005 (JVAT) has been set aside, inter-alia grants li...View More

CESTAT's order dropping demand against AB Corp. on ‘brand promotion service’ challenged in SC

SC condones Revenue’s delay in filing appeal against CESTAT ruling absolving AB Corp. (Respondent-assessee) of service tax liability on receipt of Rs. 28 crores by featuring actor Amitabh Bachch...View More

SLP against HC-order allowing CENVAT on goods used in Captive Power-Plant before merger dismissed

SC dismisses Revenue’s SLP against Madras HC’s order wherein CENVAT Credit of Capital Goods (CGs) purchased by JSW Power Ltd. (JSWPL) to set up Captive Power Plant (CPP) within Southern Ir...View More