Supreme Court Rulings


SARFAESI Act overrides Central Excise Act; Bank charge, dues to have priority

SC quashes orders passed by the Commissioner Customs and Central Excise whereby all the movable and immovable properties of a Company stood confiscated u/s Rule 173Q(2) of the Central Excise Rules (po...View More

Lease/fee collected by APMC for renting shops liable to tax pre negative-list regime

SC (Division Bench) holds that Krishi Upaj Mandi Samiti [Agricultural Produce Market Committee] (assessee) located in different parts of Rajasthan, is liable to pay service tax on ‘allotment fee...View More

Foils assessee's attempt to camouflage contract labour as job-work, denies exemption

SC (Division Bench) upholds the order of CESTAT denying service tax exemption on ‘manpower services’ supplied by assessee (appellant) registered as ‘contractor’ under the Contr...View More

SC lists review petition against Canon ruling on March 9

SC (Larger Bench) allows applications seeking oral hearing of review petitions against Canon Ruling, lists matter on March 9, 2022...View More

SC's notice in Revenue’s SLP to reconsider Canon’s decision on scope of 'proper-officer' under Customs Act

SC (Division Bench) issues notice in SLP by Revenue contending that Addl. Director General, DRI (ADGDRI), is a ‘Proper Officer’ of Customs authorised by Board u/s 2(34) contrary to what La...View More

'Hank-Yarn' exemption not 'user'/'raw-material' specific; Dismisses AAR's appeal against Madras HC (DB) order

SC dismisses SLP by Authority For Clarification Advance Ruling (AAR) (Petitioner) against order of Madras HC (DB) holding in favour of spinning mills by extending the benefit of VAT exemption of &ldqu...View More

SC to hear appeal challenging NCLAT order on Corporate Debtor’s goods lying in Customs warehouse

SC lists appeal filed by the Liquidator of ABG Shipyard challenging the NCLAT order, on February 8, 2022; The impugned NCLAT order inter alia held that abandoned goods lying in Customs warehouse canno...View More

Disallows 'Essar-Steel' from claiming 'purchase-tax' exemption for not using raw-materials in manufacture

SC holds that Essar Steel (ESL, now  Arcelor Mittal Nippon Steel) (eligible unit under ‘The Scheme for Special Incentives to Prestigious Units 1990-95’) is disentitled to exemption fr...View More

EOU disentitled to TED-refund, however may avail entitlements of DTA-supplier specified in FTP

SC (Larger Bench) agrees with conclusion reached by Bombay HC that EOU “is not entitled to claim refund of TED on its own”, however, adds a caveat that “EOU may avail of the entitlem...View More

Allows Revenue’s appeal against HC-order setting aside fresh Assessment Order in writ proceedings

SC (Division Bench) sets aside Hyderabad HC judgment and orders which quashed fresh assessment orders passed by AO by directly entertaining the writ petition under Article 226 of the Constitution when...View More