Category - Latest Judgments

Latest Judgments of Supreme Court

Commissioner of Customs v. Guru Electronics Singapore Pvt. Ltd.

1. It stands established on record that the Revenue failed to prove proper service of both the Show Cause Notice and the addendum on the Assessee, and a categorical finding returned to this effect by the Customs Excise and...

Tiki Enterprises and Another v. Commissioner of Commercial Tax

1. The issue that falls for consideration is whether ‘emulsified bitumen’, which is stated to be a liquid form obtained from the process of heating the ‘bitumen’ at certain temperature, is different and distinct from ‘bitumen’...