Supreme Court Archive

Validity of income tax notice served on authorised representative upheld by Supreme Court

Validity of income tax notice served on authorised representative upheld by Supreme Court as there was sufficient material to draw inference of deemed service ABCAUS Case Law Citation: ABCAUS 2214 (2018) (02) SC The respondent assessee was Proprietor of a Petrol Pump and was regularly assessed to the tax

 

No service tax on free materials supplied by service recipients in construction projects-Supreme Court

No service tax on free materials supplied by service recipients in Construction projects. Value of such goods not included in computation of gross amount under Notification No. 15/2004-ST-Supreme Court ABCAUS Case Law Citation: ABCAUS 2213 (2018) (02) SC In construction projects the builder assessees not only render services but lot

 

Constitutional validity of Section 21A of the Banking Regulation Act upheld by Supreme Court

Author: | Categories: Bank, Judgments, Supreme Court No comments
Constitutional validity of Section 21A of the Banking Regulation Act upheld by Supreme Court. PIL challenged it on the ground large suicide by farmers  ABCAUS Case Law Citation: ABCAUS 2204 (2018) (02) SC A Public Interest Litigation (PIL) was filed in the Hon’ble Supreme Court challenging the constitutional validity

 

Compilation of orders of Supreme Court, High Courts and CESTAT, accepted by CBEC

Orders of Supreme Court, High Courts and CESTAT accepted by the CBEC and on which no review petitions, SLPs have been filed. The Central Board of Excise and Customs (CBEC/Board) has issued Circular No. 1063/2/2018-CX dated 16.02.2018 on the subject “Orders of Supreme Court, High Courts and CESTAT accepted

 

Supreme Court explains the law on cancellation of certificate u/s 12AA

Supreme Court explains the law on cancellation of certificate u/s 12AA. Grant of Registration u/s 12A is quasi judicial function and Section 21 of General Clauses Act not applicable- ABCAUS Case Law Citation: ABCAUS 2203 (2018) (02) SC Brief Facts of the Case: The appellant was a State Government

 

Empanelment of Amicus Curiae-Supreme Court invites consents

Author: | Categories: Supreme Court No comments
Empanelment of Amicus Curiae at Supreme Court The amicus curiae figure originated in Roman law.  An amicus curiae (meaning “friend of the court“) is someone who is not a party to a case and is not solicited by a party, but who assists a court by offering information that bears on the case. The decision on whether to admit

 

Cenvat Credit on GTA service for transport of goods to buyer’s premises not admissible-Supreme Court

Author: | Categories: Excise, Judgments, Supreme Court No comments
Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not admissible-Supreme Court ABCAUS Case Law Citation: ABCAUS 2189 (2018) (02) SC The Issue: The main issue involved in the present case was with regard to the admissibility of Cenvat