Supreme Court Rulings


Permits LG Electronics to move HC via review plea challenging validity of entry-tax rules 

SC permits LG Electronics India Private Limited (Assessee) to approach the Rajasthan HC over the constitutional validity of Rule 12(3) of the RET Rules, 1999 (Rajasthan Tax on Entry of Goods into Loca...View More

No interference with HC remand on ITC Ltd.’s IFSTD eligibility for paper board manufacturing 

SC declines to interfere with the Madras High Court’s order remanding the dispute concerning ITC Ltd’s eligibility under the Interest Free Sales Tax Deferral (IFSTD) Scheme to the adjudica...View More

Declines interference with HC ruling allowing exemption on second-sale where first sale was exempt 

SC disposes Revenue’s civil appeal against the Delhi HC judgment which held that exemption prescribed u/s 6(2) of the Central Sales Tax, 1956 on second sale of goods in inter-state trade cannot ...View More

Dismisses Revenue's appeal on latches challenging dropped-penalty against IIM for the period prior to 2012 

SC dismisses appeal filed by the Revenue challenging CESTAT's ruling which had set aside penalty on IIM Bangalore but confirmed service tax demand on post-graduate courses, thereby denying applicabili...View More

Revenue to pay market value of seized gold disposed despite release order; Dismisses Revenue’s SLP 

SC dismisses Revenue’s SLP against the Delhi HC judgment directing Customs to pay the Respondent the current market value of 1.11 kg gold, after noting that the Department had disposed of the se...View More

Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports 

SC holds that DGFT Notification No. 38/2015-20 introducing Minimum Import Price (MIP) for specified steel products under Chapter 72 of ITC (HS), and the restrictive Letters of Credit (LoC)-based exemp...View More

Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service' 

SC quashes Rs. 60.5 lakh service tax demand on HT Media (Assessee) for the period October 2009 to March 2012, holding that fees paid to eminent speakers for addressing the Hindustan Times Leadership S...View More

Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test 

SC sets aside the CESTAT ruling and holds that aluminium mushroom-growing racks imported by Assessee are classifiable as ‘aluminium structures’ under CTI 76109010, and not as ‘parts&...View More

Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA 

SC sets aside the 2019 Gujarat HC judgment that had refused to grant Adani Power Ltd. (Assessee) a declaration that no customs duty was leviable on electrical energy generated in its SEZ-based power p...View More

Affirms HC order upholding revised assessment issued after 15 years attributing delay to Assessee

SC dismisses Assessee’s SLP challenging the Madras HC dismissing the writ appeal against judgment that upheld the revised assessment passed after 15 years, attributing the delay largley caused d...View More