Supreme Court Rulings


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

Dismisses Revenue’s appeal against CESTAT order disallowing brand-promotion expenses inclusion in imported sport-goods valuation

SC dismisses Revenue’s SLP against CESTAT order which had held that marketing, advertising, sponsorship and promotional expenses/payments made by the assessee (importer) for promotion of brand i...View More

Orders 'absolute confiscation' of excess imported pulses & peas; Disapproves HC order allowing release

SC (Larger Bench) sets-aside Bombay HC order allowing release of consignment of imported pulses and peas in excess of import quota notified by DGFT, thereby allows Revenue’s appeal; Finding that...View More

SC issues notice in assessee's SLP challenging disallowance of ITC claimed basis “audited statement”

SC issues notice in assessee’s SLP against Karnataka HC’s dismissal of writ petition by Single Judge disregarding assessee’s claim of input tax credit (ITC) as allowed by Deputy Comm...View More