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Supreme Court Reportable Judgments

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S No. Case Number Date of Judgement Name of Party Formation Gist of the Judgment 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.
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