Supreme Court Rulings


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

Restores appeal before CESTAT in 'interest of justice', considers pre-deposit made by assessee

SC (Division Bench), in the interest of justice, restores assessee's appeal before CESTAT after it was dismissed for non-deposit of 7.5% of duty demanded u/s 35F of erstwhile Central Excise Act, 1944;...View More

Scuffle over GST on Oxygen Concentrators imported as gift for personal use reaches SC;Orders stay 

SC on observing that “Arguable questions are raised”, issues Notice in Special Leave Appeal filed by Revenue against Delhi HC’s order which held that levy of IGST on oxygen concentra...View More

SC hears SLP challenging retroprospective effect given to amended Jharkhand VAT provisions w.r.t. ITC forfeiture

SC issues notice in SLP filed by Revenue against Jharkhand HC’s order which held that provisions which introduced the machinery provision for forfeiture of Input Tax Credit (ITC) shall have pros...View More

SC: Beneficial provision given “full effect to”; Exempts Nuns/Students' accommodation from 'Building Tax'

SC rules in favour of assessee, extends benefit of exemption u/s 3(1)(b) of Kerala Building Tax Act, 1975 on residential premises/accommodations for Nuns and Ho...View More

Dismisses SLP against Madras HC- order in Ramco Cements allowing Form-C issuance post GST

SC dismisses Revenue’s SLP, declines to interfere with the direction of Madras HC in case of Ramco Cements case; Division Bench had earlier dismissed Revenue’s appeal against Single Judge ...View More

Revenue approaches SC challenging HC-order allowing assessee to furnish 50% pre-deposit amount through BG

SC issues notice in SLP by Revenue assailing the direction of Calcutta HC indicating assessee to deposit 50% in cash & 50% by way of bank guarantee (BG); Due to failure on assessee’s part to...View More

Judges to accommodate 'virtual hearing' whenever sought unless misused as excuse for 'adjournment'

SC expects Court “to show accommodation wherever a person wants a virtual hearing provided he connects it and that is not used as an excuse for adjournment”; Clarifies that place from wher...View More