Supreme Court of India Judgements

46855 Judgements hosted as on 02/09/2025 - Search (FREE), Subscribe, Read & Download

Category: G S T

Corporate G S T

Andhra Pradesh Motor Vehicles Taxation Act, 1963 — Section 3 — Levy of tax — Requirement of motor vehicle being used or kept for use in a ‘public place’ — ‘Public place’ defined under Section 2(34) of Motor Vehicles Act, 1988 as a road, street, way or other place to which public has a right of access — Visakhapatnam Steel Plant premises, being a restricted area with controlled access, not a public place — Tax not leviable on vehicles used exclusively within such premises.

Aug 31, 2025 sclaw

025 INSC 1052 SUPREME COURT OF INDIA DIVISION BENCH M/S. TARACHAND LOGISTIC SOLUTIONS LIMITED Vs. STATE OF ANDHRA PRADESH AND OTHERS ( Before : Manoj Misra and Ujjal Bhuyan, JJ.…

G S T

Central Goods and Services Tax Act, 2017 — Section 129 — Detention, seizure and release of goods and conveyances in transit — Show cause notice — Payment of penalty — Obligation to pass final order — Where a show cause notice is issued under Section 129(3) of the CGST Act and the taxable person files objections against the proposed levy, the proper officer is duty-bound to pass a reasoned, speaking order under Section 129(3), even if the penalty is paid. Such an order is crucial for enabling the taxpayer to exercise their statutory right of appeal under Section 107 of the CGST Act.

Jul 27, 2025 sclaw

2025 INSC 890 SUPREME COURT OF INDIA DIVISION BENCH M/S ASP TRADERS Vs. STATE OF UTTAR PRADESH AND OTHERS ( Before : J.B. Pardiwala and R. Mahadevan, JJ. ) Civil…

Constitution G S T

Constitution of India, 1950 – Article 366(29A)(d) – Finance Act, 1994 – Section 65(105)(zzzzj) – Transfer of right to use the goods -When the substantial control remains with the contractor and is not handed over to the user, there is no transfer of the right to use the vehicles, cranes, tankers, etc – Whenever there is no such control on the goods vested in the person to whom the supply is made, the transaction will be of rendering service within the meaning of Section 65(105) (zzzzj) of the Finance Act after the said provision came into force.

Jan 14, 2024 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. K.P. MOZIKA — Appellant Vs. OIL AND NATURAL GAS CORPORATION LTD. AND OTHERS — Respondent ( Before : Abhay S. Oka and Rajesh…

G S T

Constitution of India, 1950 – Article 243W – Exemption from service tax – Going by the golden rule of interpretation that words should be read in their ordinary, natural, and grammatical meaning, the word “or” in clause 2(s) clearly appears to us to have been used to reflect the ordinary and normal sense, that is to denote an alternative, giving a choice; and, this court cannot assign it a different meaning unless it leads to vagueness or makes clause 2(s) absolutely unworkable.

Oct 15, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX, PATNA AND OTHERS — Appellant Vs. M/S SHAPOORJI PALLONJI AND COMPANY PVT. LTD. AND OTHERS — Respondent…

G S T

Himachal Pradesh Passengers and Goods Taxation Act, 1955 – appellants are public sector organizations providing free transportation to their employees and their children in remote hilly areas for safety reasons, and recognizing that a substantial amount of time has passed since the enactment of the Amendment and Validation Act of 1997 (approximately twenty-six years), and that the appellants may have replaced their motor vehicles or buses during this time, the appellants should be liable to pay the tax starting from April 1, 2023, the current financial year onwards, and not for the period before that.

Sep 19, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NHPC LTD. AND OTHERS — Appellant Vs. STATE OF HIMACHAL PRADESH SECRETARY AND OTHERS — Respondent ( Before : B.V. Nagarathna and Ujjal Bhuyan,…

G S T State Laws

Tamil Nadu General Sales Tax Act, 1959 – Section 28-A – Power to issue clarification by Commissioner of Commercial taxes – clarification provided by the Commissioner does is to clear the meaning of the two entries which was already implicit but had given rise to a confusion. A clarification of this nature, therefore, is bound to be retrospective – Circular dated 8th October, 1998 does not run counter to the provisions of the Act.

Jul 18, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SANTHOSH MAIZE & INDUSTRIES LIMITED — Appellant Vs. THE STATE OF TAMIL NADU & ANOTHER — Respondent ( Before : S. Ravindra Bhat and…

Corporate G S T

Airports Authority of India Act, 1994 – Section 22A – User development fee collected by the airport operation, maintenance and development entities (i.e., the Mumbai International Airport Pvt. Ltd., the Delhi International Airport Pvt. Ltd., and the Hyderabad International Airport Pvt. Ltd.) is not subjected to service tax levy, under the provisions of the Finance Act, 1994.

Jun 11, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL GST DELHI – III — Appellant Vs. DELHI INTERNATIONAL AIRPORT LTD — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ.…

You missed

Consumer

Consumer Protection Act, 1986 — Section 25 — Enforcement of orders — Pre-2002 amendment and post-2019 Act, all orders could be enforced as decrees. The period between 15.03.2003 to 20.07.2020 saw an anomaly where only interim orders (and monetary recovery) were clearly enforceable under Section 25, leaving final non-monetary orders in a gap. Interpretation of Statutes — Casus omissus — Court can fill gaps in legislation using interpretative tools like purposive construction when literal interpretation leads to absurdity or defeats the object of the Act, especially for remedial legislation like the Consumer Act.

Sep 2, 2025 sclaw
Service

Constitution of India, 1950 — Article 14, 39(d) and 43 — Equal pay for equal work — Contractual Assistant Professors performing identical duties as regularly appointed or ad-hoc Assistant Professors are entitled to the minimum pay scale of Assistant Professors.

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Chapter I-A — Slum Rehabilitation Schemes — Preferential right of landowner to redevelop — Section 3B(4)(e) and Section 13(1) confer a preferential right on the landowner to redevelop a Slum Rehabilitation Area (SR Area) — SRA can undertake redevelopment only if the landowner fails to come forward with a scheme within a reasonable time

Sep 2, 2025 sclaw
State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Sections 3C, 13, 14 — Waiver of preferential right — Waiver of landowner’s preferential right to redevelop requires clear and overt communication by the owner of intention not to exercise the right — Mere inaction or delay, particularly when the owner has consistently shown intent to redevelop, does not constitute waiver, especially if no invitation for redevelopment was issued.

Sep 2, 2025 sclaw