Supreme Court Rulings


Dismisses State's SLP against HC-direction to make Incentive Scheme compliant with GST 

SC dismisses SLP filed by State of West Bengal against the HC direction to make West Bengal State Support for Industries Scheme, 2008 (Scheme) (issued in the erstwhile VAT regime) compliant with the G...View More

Dismisses Assessee's review in matter pertaining classification of ‘Trigger-Sprayer’ mounted on plastic-bottles 

SC dismisses Assessee’s review petition against order passed by SC in civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer&...View More

Copy of judgment denying ITC on sales made to manufacturer-exporters against Form-E 

SC dismisses assessee’s Civil Appeal, upholding the Allahabad HC’s decision to deny ITC claimed by assessee-dealer under the UPVAT Act, 2008 on purchase tax paid for sales to manufacturer-...View More

Dismisses Revenue’s appeal challenging export-status granted to assessee’s promotion/marketing services 

SC dismisses Revenue’s civil appeal challenging CESTAT ruling that classified the services provided to its Australian counterpart, involving promotion and marketing of their services to foreign ...View More

Dismisses Revenue's appeal challenging demand quashed vis-a-vis air-travel agent on cancellation-charges, GDS commission 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that dropped service tax demand against ‘Air Travel Agent’ on commission/incentive received from Global Distribut...View More

Dismisses Revenue’s plea involving classification of ‘Pantographs’/'Parts' made exclusively for railway locomotives 

SC dismisses Revenue’s civil appeal challenging the CESTAT Chennai ruling, which classified ‘Pantographs and Parts’ manufactured exclusively for railway locomotives manufacturers as ...View More

Dismisses Revenue's review petition against SLP dismissal in Flipkart’s case w.r.t. excess ITC refund 

SC dismisses Revenue’s review petition against dismissal of SLP challenging the judgment of Delhi HC that allowed refund of excess ITC under DVAT Act to Flipkart India, "on t...View More

Directs CESTAT to consider relevant circular for determining 'Low Noise Blocker' classification 

SC directs CESTAT Mumbai to consider the applicability of Circular No.13/2013-Cus while adjudicating on the issue of classification of Low Noise Blocker (LNB) imported by Dish TV; CESTAT allowed asses...View More

SC dismisses appeal by Revenue on mobile cover classification following its order in Samsung 

SC dismisses Revenue's appeal stating "It is stated at the bar that identical matters have been dismissed by this Court in the case of Padget Electronics Pvt. Ltd. and M/s Samsung India Electronics Pv...View More

Citing delay, dismisses appeal by Flextronics Technologies over receivers, microphone classification 

SC dismisses assessee-importer’s challenge to CESTAT Chennai decision to novo adjudicate classification of ‘receivers’, ‘microphones’ (goods) of cellular phones imported ...View More