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.
SC observed that Bar Council of Uttar Pradesh’s demand for fees towards Certificate of Practice and identity cards prima facie conflicts with its earlier ruling in Gaurav Kumar v. Union of India barring charges beyond Section 24(1)(f).
The Supreme Court of India ordered a probe into the Punjab and Haryana High Court for a significant delay in publishing a bail order and potential backdating. Interim protection was granted to the petitioner.
Supreme Court clarifies that appeals from CESTAT on breach of exemption notification conditions are maintainable in the High Court u/s 130 of the Customs Act, not the Supreme Court.
The Supreme Court of India dismissed a tax appeal against Kalyan Jewellers, affirming that the extended limitation period cannot be applied without proof of suppression or misstatement.
The Supreme Court ruled that a promissory note’s cash component cannot be disbelieved for lack of separate proof. The ruling reinforces that the Negotiable Instruments Act presumption applies to the full value.
The Supreme Court of India has issued strict, time-bound orders for all states to implement the PoSH Act by forming Local and Internal Committees.
