Supreme Court Rulings


SC strikes down DRI notices, holds only 'the proper officer' has re-assessment/recovery powers u/s28

SC strikes down show-cause notice issued by Directorate of Revenue Intelligence (DRI) to leading MNC firms denying BCD exemption on import of 'Digital Still Image Video' cameras; While the import of t...View More

Relays classifiable as ‘Railways and Railways signaling equipment’, applies sole or principal user test 

SC sets aside CESTAT order classifying ‘Relays’ used as part of Railway signaling systems under sub-heading No.8536.90 relying on Note 2(f) of Section XVII in Chapter 86 of the Central Exc...View More

SC to decide on inclusion of franchisor’s advertisement-cost in franchisee-fee of McDonalds India

SC condones Revenue’s delay in filing appeal against CESTAT order rejecting Service tax demand raised against the Assessee (McDonald’s India); While allowing assessee’s appeal, CESTA...View More

Dismisses Revenue's SLP against HC-order allowing refund of payment made due to Form-C denial

SC declines to entertain Revenue’s SLP against Gujarat HC judgment which allowed assessee’s (JK Cement) refund claim arising from payment made due to wrongful denial of C forms declaration...View More

HC ruling allowing Patanjali's appeal fails ‘judicial scrutiny’ test, restores matter

SC (3-Judge Bench) sets aside Uttarakhand HC ruling which allowed Patanjali Yogpeeth Trust’s (assessee) appeal & restores it to HC’s file; Remarks that, “To observe sobriety, we ...View More

Skoda India challenges transaction value rejection by CESTAT on goods cleared to Volkswagen Group

SC issues notice on the application for ex-parte stay as well as on the Civil Appeal, challenging CESTAT’s order rejecting transaction value (TV) adopted by Skoda Volkswagen India Private Limite...View More

Refutes interfering with order holding assessment against 'casual dealer' barred by limitation

SC dismisses Revenue’s SLP on finding no grounds to interfere with the Hon’ble Rajasthan HC‘s order holding the petition as barred by limitation, refutes Revenue’s stance of As...View More

SC stays HC order releasing excess imported pulses & peas against DGFT quota, contempt notices

SC (Larger Bench) stays Bombay HC order releasing consignment of imported pulses and peas in excess of import quota notified by the DGFT; Vide order dated October 15, 2020 as modified by order dated D...View More

Goods sold on high-seas after filing BoE an inter-state sale, denies ‘intermediary-agent’ plea

SC affirms HC’s decision which held that transfer of goods (coils) after filing bill of entry (BoE) is not sale in course of import but an ‘interstate sale’, liable to Central Sales ...View More

Disposes appeal challenging constitutional validity of pre-deposit provision contained under TNVAT Act

SC disposes of Assessee’s appeal against order of Madras HC wherein the former had challenged the constitutional validity of pre-deposit provisions contained in second proviso to Section 51(1) a...View More