Supreme Court held that High Court observation regarding appellant’s advised to importer to mis-declare imported goods is incorrect since it was not a case of mis-declaration but a case of mis-classification. Accordingly, appeal disposed of.
Supreme Court stays recovery of GST penalty under Section 122(1A), examines applicability to non-taxable persons and retrospective enforcement.
Supreme Court used its extraordinary power to set aside a High Court order and restore a decade-old appeal related to clandestine removal, ensuring the company gets a remedy.
The Supreme Court modified a High Court order, directing the tax authority to dispose of a school’s income tax refund appeal within two months instead of one year.
The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.
The Supreme Court affirmed that services provided by Indian entities to foreign universities for student admissions are considered “export of services” and are eligible for an IGST refund.
Supreme Court reviews CESTAT order in Suresh Kumar & Co. Impex case, emphasizing that electronic evidence compliance under Section 138C(4) can be satisfied through signed records and statements.
Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.
Supreme Court upheld Delhi HC’s decision in DRI vs Pushpa Tolani, ruling jewellery carried by tourists as personal effects under Baggage Rules, 1998, not liable for duty.
SC dismissed an appeal by tax authorities, upholding a trader’s claim that purchases were tax-exempt as they were made for out-of-state principals.
