Supreme Court Rulings


Upholds order relegating Future-Brands to tribunal on levy of tax on brand licensing income 

SC dismisses SLP filed by Future-brands (Assessee) challenging the order of the Delhi HC that relegated the Assessee to file appeal before CESTAT, New Delhi on the issue of whether income received fro...View More

Dismisses Revenue’s appeal on ‘Biometric Access Control System’ classification, citing 319-day delay 

SC, on grounds of 319 days delay, dismisses Revenue’s civil appeal against the CESTAT ruling that upheld assessee’s classification on ‘Biometric Access Control System’ under He...View More

Copy of SC judgment allowing Patanjali Foods refund of BG encashed before final determination 

SC holds that the principle of unjust enrichment will not apply to application for refund where Bank Guarantee (BG) is encashed by Revenue before final determination of matter pending before the Court...View More

Citing delay, dismisses appeal against CESTAT-ruling classifying ‘cargo handling services’ as ‘courier service’ 

SC, on ground of delay, dismisses Assessee’s civil appeal against CESTAT Delhi ruling where it classified assessee’s ‘cargo handling services’ as “courier service” ...View More

Dismisses Revenue's appeal against HC-judgment quashing penalty against HDFC Bank, basis delay 

SC dismisses Revenue’s appeal in dispute involving penalty imposition for non-payment of tax on sale of repossessed vehicles on ground of delay “of 405 days in filing the Special Leave Pet...View More

Restricts Nokia's verdict applicability on mobile-charger issue to Punjab & Chandigarh 

On the issue of different VAT rates for chargers sold with mobile phones in a single retail pack in States other than Punjab & Chandigarh UT, SC restricts the applicability of Nokia ruling to thes...View More

Dismisses Revenue’s appeal against CESTAT order on ‘Platinum Sponge’ classification for 402 days delay 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classification of ‘Platinum Sponge’ in assessee’s favour, for gross delay of 402 days; CESTAT held that ‘Plat...View More

Circular taking away exemption notified on ‘crude-degummed-soybean-oil’ has 'no legal consequence'; Reverses HC

SC allows Assessee’s civil appeal, grants exemption on import of crude-degummed-soyabean oil under the Duty-Free Credit Entitlement Scheme (DFCE) issued under the erstwhile E...View More

‘Appellate Authority has no power to remand’; Permits taxpayer to return to HC 

SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio...View More

Rejects Revenue’s appeal challenging concessional duty on cement cleared to construction industry without MRP 

SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme...View More