Supreme Court Rulings
SC holds that Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 (‘Rules of 1997’) is neither ultra vires the authority conferred u/s 3A of Central Excise Act,
...View More SC dismisses Revenue SLP, affirms Rajasthan HC decision that ‘batteries’ supplied to the Army for purpose of Radio Communication Receivers are taxable at 4%, instead of 12.5% as claimed by
...View More SC holds that ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of Bihar Finance Act 1981 on which basis the Assessing Officer can reassess d
...View More SC allows Revenue appeal, sets aside CESTAT order reducing quantum of penalty levied by Adjudicating Authority; Notes that assessee had confined the challenge to imposition of penalty without dis
...View More SC partly allows assessee’s appeal, sets aside decision of Bombay Port declining the remission of demurrage charges claimed by assessee while directing appropriate decision on the application du
...View More SC admits assessee’s SLP against HC order refuting to interfere with Settlement Commission’s (Commission) order substantially enhancing penalty on Company and its Directors for failure to
...View More SC admits Revenue’s appeal against HC order directing Revenue to grant refund of 50% of total tax deposited (actual tax plus TDS) by assessee as per Clause 4.2.15 of Madhya Pradesh Udhyog Nivesh
...View More SC issues notice, grants stay against order of CESTAT which upheld Revenue’s classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413
...View More SC admits Revenue appeal, stays operation of Delhi HC order which held that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) & (d) of DVAT Act is not a mandatory requir
...View More SC holds that rigs imported to India solely for the purpose of repair would not constitute ‘taxable import’ since they are not ‘goods’ under Customs Act; However, provisions of
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