Office Order Judicial cell

Chairman's Desk

Taxpayer Assistance

ACES-GST

ICEGATE

ECCS

GST Common Portal

Indian AEO Programme

Public Information

Stakeholder Consultation

Verify CBIC-DIN

Departmental Officers

Supreme Court Reportable Judgments

S No.	Case Number	Date of Judgement	Name of Party	Formation	Gist of the Judgment
50	SLP(Crl.) No. 10319/2022	05/12/2022	Ratnambar Kaushik	DGGI, Jaipur	In the facts and circumstances of the case, bail is granted.
49	CA No. 6891/2018	05/12/2022	Merino Panel Product Ltd.	CGST, Rohtak	When sale is made to both independent and related parties, the price at which goods were sold to independent buyers can be used to assess the related party transactions for determination of Central Excise duty.
48	CA No. 3532-3536/2020	01/11/2022	International Merchandising Company, LLC	CGST, Gurugram	The amount paid for appearance / participation of Celebrities / sportspersons for sports tournaments is taxable under “Manpower Recruitment or supply agency” service.The production of a TV program and sale of their telecast rights is not covered under Programme Producer Services under Section 65(86b) of the Finance Act, 1994.
47	CA No. 12397/2020	17/10/2022	Hero Motocorp Ltd.	CGST Dehradun	On enactment of CGST Act, 2017, the Government is not bound to continue Area based Tax exemption, which was available from payment of Central Excise duty.
46	CA Nos. 6048-6050/2009	13/10/2022	Thermax Ltd.	CGST Pune – I	Modified Vapour Absorption Chillers (MVAC) merit classification under sub – heading 8418.10 of the Central Excise Tariff Act, 1985 in the category of refrigeration equipment but they are not Heat Pumps and are not eligible for concessional rate of duty.
45	CA No. 2576/2010	23/09/2022	Munjal Showa Ltd.	ICD, Ballabgarh	The forged / fake DEPB licences, which were used for availing exemption benefit, are void ab – initio and hence the extended period of limitation is justified.
44	CA No. 7269/2009	16/09/2022	Steel Authority of India Ltd.	CGST Bhubaneswar	Modvat credit under Rule 57Q of the Central Excise Act, 1944 was not admissible on ‘Guide Cars’ as the same were to be classified under heading 8603.00 of the Central Excise Tariff Act, 1985..
43	CA No. 6144/2010	05/09/2022	Peacock Industries Ltd.	CGST Udaipur	For considering the value for refund under Section 173 – L of Central Excise Act, 1944, the value of returned goods means the market value of each consignment of the returned goods and not the market value of similar second hand goods or the value of raw material.
42	CA No. 6525/2014	02/08/2022	YFC Projects Pvt. Ltd.	CGST Delhi South	Service Tax could not be levied on service element of an indivisible composite works contract prior to 01.06.2007.
41	CA No. 5167/2022	05/08/2022	Quick Heal Technologies Limited	DGGI Delhi	The supply of Anti-virus Software in CD is sale of goods and Service Tax is not payable on the ground that updates are being provided.
40	C.A No. 4721-4723/2008	24/08/2022	Jyoti Limited and Ors.	CGST Vadodara – I	Various services like erection / installation / Commissioning and providing drawing / design cannot be said to be consulting engineering services during the period from July, 1997 to December, 2000.
39	C.A No. 7667/2021	26/08/2022	Sundaresh Bhatt, Liquidator of ABG Shipyard	Customs Nhava Sheva – V	The provisions of Insolvency and Bankruptcy Code, 2016 would prevail over the Customs Act, 1962. If moratorium is imposed in terms of Section 14 or 33(5) of the IBC, the Customs Authority cannot recover dues by sale/confiscation of goods.
38	W.P.(Crl.) No. 91/2020	27/07/2022	Arun Sharma and others	DGGI Gurugram Zonal Unit	The validity of provisions relating to the arrest and bail under Prevention of Money Laundering Act, 2002 are upheld.
37	W.P.(C) No. 755/2020	26/07/2022	All India Haj Umrah Tour Organizer Association	CGST Mumbai Central	The Private Tour Operators are not exempted from payment of Service Tax under Clause 5(b) or Clause 5A of the Exemption Notification No. 25/2012-ST dated 20.06.2012 and corresponding exemption notification from payment of GST.
36	W.P.(C) No. 320/2022	18/07/2022	Pradeep Goyal	CGST Delhi West	The Union of India/GST Council to issue advisory/instructions/recommendations to the States regarding implementation of the system of electronic (digital) generation of DIN for all communications sent by the State Tax Officers to taxpayers and other concerned persons.
35	CA No.4928/2018	11/07/2022	Sepco Electric Power Construction Corporation.	CGST Raipur	Even prior to amendment dated 01.05.2006 in Section 65(31) of the Finance Act, 1994, the definition of “Consulting Engineer” included body corporates and hence tax was payable by body corporates.
34	CA Nos. 2360-2376/2009	11/07/2022	D.L. Steels etc.	Amritsar Customs	The department is advised to take a considered policy decision on classification of Anardana (dried pomegranate seeds). Till then these may be classified under heading 1209 of the Customs Tariff Act, 1975 and not under heading 0813 of the said Act.
33	CA Nos. 10083/2011	05/09/2019	Motorola India Ltd.	Customs Bangalore	An appeal against Order of CESTAT involving an issue regarding violation of actual user condition contained in Customs exemption notification, would lie before the High Court under Section 130 of the Customs Act, 1962 and not to the Supreme Court under Section 130E of the Customs Act, 1962.
32	Crl. Appeal No. 1306-1310/2021	29/10/2021	A.T. Mydeen	Customs Tuticorin	The evidence recorded in a separate trial of co-accused cannot be read and considered by the appellate court in a criminal appeal arising out of another separate trial conducted against another accused, though for the commission of same offence.
31	CA Nos. 2289-2293/2021	19/05/2022	Northern Operating Systems Pvt. Ltd.	CGST Bengaluru East	The secondment of employees, who continue to be on the payroll of the foreign entity, to the Indian Company is taxable service under manpower supply.
30	CA No. 1390/2022	19/05/2022	Mohit Minerals Pvt. Ltd.	CGST Surat	The import of goods under a CIF contract is a composite supply on which importer is liable to pay IGST. Separate IGST under reverse charge on supply of “Ocean Freight” services by the shipping lines to the foreign exporter of goods is not payable by the importer.
29	CA Nos. 2995-2996/2022	19/04/2022	Willowood Chemicals Pvt. Ltd.	Customs Ahmedabad	Interest under principal provision of Section 56 of the CGST Act, 2017 on delayed refunds is payable at 6% and not at 9% which is attracted only if the matter is covered by the proviso to Section 56 of the CGST Act, 2017.
28	CA No. 1482/2018	23/02/2022	Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar	CGST Alwar	Market Committees located in various parts of Rajasthan, were not exempted from payment of Service Tax on renting/leasing of land/shops prior to 01/07/2012. An exemption notification should be strictly construed.
27	SLP(CRL.) NO. 5703/2021	13/12/2021	Bharat Choudhary	DRI Chennai Zonal Unit	Since no psychotropic substance was found in possession of the accused, merely on the basis of statement made by other accused under Section 67 of NDPS Act held to be inadmissible, and bail has been granted.
26	SLP(C) No. 8654/2020	28/10/2021	Bharti Airtel Ltd.	CGST Delhi South	For rectification of GSTR-3B returns, restrictions imposed under Section 39(9) of CGST Act, 2017 and Para 4 of Circular No. 26/26/2017 – GST dated 29/12/2017 are upheld.
25	CA No. 5644-5645/2021	21/09/2021	Ballarpur Industries Ltd.	Customs Pune	Anti-dumping duty on Styrene Butadiene Rubber (SBR) misdeclared by the importer may be imposed even though classification has not been challenged in the Show Cause Notice.
24	CA No. 4810/2021	13/09/2021	VKC Footsteps India Pvt. Ltd.	CGST Surat	In case of inverted tax structure, refund of un-utilized ITC of input services is not admissible.
23	CA No. 2217 - 2218/2021	17/6/2021	Raj Grow Impex LLP & Ors.	Chennai Customs	Peas and Pulses imported in excess of quantity restriction were not just restricted goods but were prohibited Goods and liable toabsolute confiscation. Allowed to be re-exported on payment of redemption fine.
22	CA No. 1827/2018	9/3/2021	Canon India Private Limited	Delhi Customs	DRI had no authority to issue Show Cause Notice under Section 28(4) of the Custom Act, 1962. (Review filed)
21	CA No. 37/2009	8/3/2021	Westinghouse Saxby Farmer Ltd	C Ex, Kolkata	Relays which are used as part of the Railway Signaling System are classified under chapter heading 8608 of the Central Excise Tariff Act. (Review being filed)
20	WP(C) No. 961/2018	3/12/2020	Skill Lotto Solutions Pvt. Ltd	CGST, Gurugram	i) Inclusion of actionable claim (in this case, Lottery) in definition of goods as given in Section 2(52) of Central Goods and Services Tax Act, 2017 is upheld. (ii) Exclusion of lottery, betting and gambling from Item No.6 Schedule III of Central Goods and Services Tax Act, 2017 and taxing them upheld as the same is not violative of Article 14 of the Constitution of India. (iii) For determining the taxable value for levy of GST, prize money is not to be excluded from the face value of lottery tickets
19	Crl. Appeal No. 801/2020	20/11/2020	Venkateshan Balasubramaniyan	DRI, Bangalore	Held that Cancellation of Bail under NDPS Act, 1985 is permissible under Section 439(2) of Cr PC, 1973.
18	Crl. Appeal No. 699/2020	26/10/2020	M Ravindran	DRI, Chennai	The accused has right to get Default Bail under Sections 167(2) of Cr PC, 1973 read with Section 36 A (4) of NDPS Act, 1985, upon completion of 180 days if investigations are not complete.
17	Crl. Appeal No. 1375-76/2013	28/03/2018	Asian Resurfacing of Road Agency Private Limited	CBI	Any Stay granted in any civil or criminal proceeding, will lapse automatically after 6 months, if not extended by a speaking order.
16	Crl. Appeal No. 152/2013 & 13 Tagged matters	29/10/2020	Toofan Singh & Ors	DRI, Calicut	Held that the officers who are invested with powers under section 53 of the NDPS Act (eg. CE, Customs, NCB, Revenue Intelligence officers) are "police officers" within the meaning of section 25 of the Evidence Act, as a result of which any confessional statement recorded by them u/s 67 of the NDPS Act cannot be taken into account in order to convict an accused under the NDPS Act.
15	CA No. 3249/2020 & 30 Tagged matters	23/9/2020	G S Chatta Rice Mills	Customs, Amritsar	Held that the rate of duty is applicable at the time and on the date of the presentation of the Bills of Entry and any subsequent issue of Notification, even on the same day, changing the rate of duty will not be applicable
14	CA No. 7157/2008	1/9/2020	L R Brothers Inda Flora Ltd	C Ex, Meerut	Held that the benefits of Exemption Notification No. 126/94-Cus, as amended by Notification No. 56/01-Cus dt. 18/5/2015 on imported inputs used in the manufacture of goods sold in DTA by a 100% EOU without payment of CE/Customs Duty, will not be available to the 100% EOU Unit.
13	CA No. 7240-7248/2009 & 6 Tagged matters	19/8/2020	Cera Boards & Doors Ltd. Kannur and Ors	CGST, Calicut	Defined the scope and applicability of Section 4 of Central Excise Act, 1944 and Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, before and after 01.07.2000.
12	TP(C) No. 496-509/2020	26/8/2020	Agricas LLP	Customs, Kandla/Delhi Mumbai	Upheld the Notifications dated 29th March 2019 and the related Trade Notices issued by DGFT which had imposed quantitative restrictions on the import of Peas.
11	CA No. 2633/2020	28/8/2020	Adani Gas	CGST, Ahmadabad	Gas collection charges for supply of pipelines and measuring equipment to the customers was subject to Service Tax under Section 65( 105)(zzzzj) of the Finance Act, 1994 as supply of tangible goods service.
10	Diary No. 39528/2018 With 3 Tagged matters	31/8/2020	Mukesh Singh	Narcotics Branch of Delhi	Held that where the informant himself is the investigator, that by itself cannot be said to have vitiated the investigation on the grounds of bias; the question of bias or prejudice would depend upon the facts and circumstances of each case.
9	CA No. 302-303 /2009	1/5/2020	Uni Products India Ltd	CGST, Delhi	Held that classification of "car matting" would come within Chapter 57 of the Central Excise Tariff Act, 1985 under heading "Carpets and Other Textile Floor Coverings" and not under Chapter 87, which covers "parts and accessories of Motor Vehicles".
8	CA No. 2256- 2263/2020 With 93 Tagged matters	22/4/2020	VVF Ltd	CGST, Delhi	Upheld Notification No. 16/2008 dated 27/03/2008 which had curtailed the benefits of earlier CE Exemption Notification No. 39/2001-CE dated 31/07/2001, on the grounds that curtailing of benefits midway is not hit by the doctrine of promissory estoppel.
7	Crl. Appeal No. 722/2017 With 13 Tagged matters	22/4/2020	Hira Singh & Anr	NCB	(i) Held that in case of seizure of mixture of Narcotic Drugs or Psychotropic Substances with one or more neutral substance(s), the quantity of neutral substance(s) is not to be excluded and to be taken into consideration along with actual content by weight of the offending drug, while determining the "small or commercial quantity'' of the Narcotic Drugs or Psychotropic Substances; and (ii) upheld the Notification No.S.O.2942(E) dated 18/11/2009 and Notification S.O 1055(E) dated 19/10/2001 issued under the ND PS Act.
6	CA No. 6398/2009	27/4/2020	SAIL	Customs, Kolkata	The provisions of Section 9 (1) (e) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 cannot be invoked to add value of post impost activities, namely, basic design and engineering fee.
5	WP(Crl.) No. 362/2019	4/3/2020	Ankit Ashok Jalan	DRI	In COFEPOSA cases, even if matter is being considered by the Advisory Board, the detaining authority was obliged to consider the representation of detenues without waiting for the opinion of the Central Advisory Board.
4	CA No. 4490/2008	14/2/2020	Associated Container Terminals	Customs, ICD Paptarganj	In case of goods sold by auction from bonded warehouse the custom duty is to be calculated on the auction sale price and not as per the duty payable on the date of deemed expiration of permitted period of warehouse
3	CA Nos. 848- 852/2009	6/3/2020	Universal Ferro & Allied Chemicals Ltd	CEX, Nagpur	Under para 9.9 (b) of Exim Policy, 1997-2002, an EOU was entitled to carry a job work on behalf of another unit in DTA.
2	CA No. 10636/2010 With 3 tagged matters	14/2/2020	Nola Ram Duli Chand Mills	Customs, Kandla/Mundra	The Circular dated 21/1/2009 issued by DGFT is valid which classified that exports by 100% EOU were not entitled to duty credit entitlements under FMS, FPS and VKGUY Schemes of the Foreign Trade Policy, 2004-2009.
1	CA No. 593-94/2020	23/1/2020	Granules India Ltd	ICD, Hyderabad	Even after issue of amending notification no.183/ 1993 dated 25.11.1993, goods imported were duty free 1n V1eW of clarificatory notification no.105/1994 dated 18.03.1994.