Supreme Court Rulings
SC allows Revenue’s appeal, holds that no appeal can be preferred against Internal Order (IO) of the Department taking a view that the authorities had jurisdiction to proceed in the matter i.e.
...View More SC overrules HC, condones the delay in filing a revision application before HC reasoning that the provisions of Section 5 of Limitation Act is applicable to the revisional provision u/s 48 of Himachal
...View More SC Larger Bench (LB) holds that “clubs… cannot be treated as separate in law from their members” and “there is no sale transaction between a club and its members” while
...View More SC observes that value of software/concerned services is rightly included as part of apparatus or machine classifiable under the heading appropriate to the function while upholding classification of g
...View More SC (3 Judge Bench) allows Revenue's appeal, upholds withdrawal of exemption to pan masala (with and without tobacco) vide Notification No. 21 of 2007-CE dated April 25, 2007 stating that "larger publi
...View More SC upholds validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (PVAT) stipulating the condition of 25% pre-deposit for hearing first appeal; Affirms the observations of HC that said cond
...View More SC overrules HC, holds that refund application against the assessed duty cannot be entertained directly u/s 27 of Customs Act, 1962 “unless the order of assessment or self- assessment is modifie
...View More SC overrules HC, holds that an appeal from order of CESTAT involving an issue regarding violation of conditions contained in Customs exemption notification would lie before the HC u/s 130 and not befo
...View More SC dismisses assessee’s SLP against HC order which condoned delay on Revenue’s part of 111 days in preferring appeal before CESTAT; While dismissing assessee’s appeal, HC noted that
...View More SC dismisses assessee’s SLP against Delhi HC's order refusing to condone more than 400 days delay in filing appeal against order of Additional Commissioner, Central Excise, Customs and Service T
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