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The Supreme Court of India : UNION OF INDIA & ORS. VERSUS PALIWAL OVERSEAS PVT. LTD. : 2nd December, 2016

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.11585 OF 2016
(@SLP (C) NO.14515 OF 2013)


UNION OF INDIA & ORS.

APPELLANTS

VERSUS

PALIWAL OVERSEAS PVT. LTD.

RESPONDENT

WITH

CIVIL APPEAL NO.11586 OF 2016
(@SLP © NO.35548 OF 2016 @SLP (C) CC NO.7842  OF 2013)

CIVIL APPEAL NO.11587 OF 2016
(@SLP (C) NO.14516 OF 2013)

CIVIL APPEAL NO(S).11588-11596 OF 2016
(@SLP (C) NOS.14518-14526 OF 2013)

CIVIL APPEAL NO.11597 OF 2016
(@SLP (C) NO.18060 OF 2013)

CIVIL APPEAL NO(S).11598-11624 OF 2016
(@SLP (C) NOS.20695-20721 OF 2013)

CIVIL APPEAL NO.11625 OF 2016
(@SLP (C) NO.21659 OF 2013)

CIVIL APPEAL NO.11626 OF 2016
(@SLP (C) NO.22483 OF 2013)

CIVIL APPEAL NO(S).11627-11650 OF 2016
(@SLP (C) NOS.22484-22507 OF 2013)

CIVIL APPEAL NO.11651 OF 2016
(@SLP (C) NO.22508 OF 2013)

CIVIL APPEAL NO.11652 OF 2016
(@SLP (C) NO.24480 OF 2013)

CIVIL APPEAL NO.11653 OF 2016
(@SLP (C) NO.24481 OF 2013)

CIVIL APPEAL NO.11654 OF 2016
(@SLP (C) NO.28441 OF 2013)

CIVIL APPEAL NO(S).11655-11658 OF 2016
(@SLP (C) NOS.28442-28445 OF 2013)

CIVIL APPEAL NO(S).11659-11664 OF 2016
(@SLP (C) NOS.29757-29762 OF 2013)

CIVIL APPEAL NO(S).11665-11669 OF 2016
(@SLP (C) NOS.31228-31232 OF 2013)

CIVIL APPEAL NO(S).11670-11698 OF 2016
(@SLP (C) NOS.32571-32599 OF 2013)

CIVIL APPEAL NO.11699 OF 2016
(@SLP (C) NO.34354 OF 2013)

CIVIL APPEAL NO.11700 OF 2016
(@SLP (C) NO.34427 OF 2013)

CIVIL APPEAL NO.11701 OF 2016
(@SLP (C) NO.37042 OF 2013)

CIVIL APPEAL NO.11702 OF 2016
(@SLP (C) NO.4869 OF 2014)

CIVIL APPEAL NO.11703 OF 2016
(@SLP (C) NO.4870 OF 2014)

CIVIL APPEAL NO.11704 OF 2016
(@SLP (C) NO.13876 OF 2014)

CIVIL APPEAL NO.11705 OF 2016
(@SLP (C) NO.22093 OF 2014)

CIVIL APPEAL NO.11706 OF 2016
(@SLP (C) NO.36424 OF 2014)



J U D G M E N T

KURIAN, J.

Delay condoned.

Leave granted.


The only question of law to be decided is whether  Section 80  HHC of the Income Tax Act, 1961 as amended in 2005 is prospective in  operation.
It has since been settled by this Court that the same is only prospective.



As far as issue relating to turnover below 10 crores and  above 10 crores is concerned, the same has already been answered  by  this  Court  in the recent order dated 30.03.2015 in SLP(C) No.9273 of  2013  (C.I.T.  -5  & ANR. VS. M/S. AVANI EXPORTS & ANR.) making it clear that it applied to  both
categories.


In terms of the said order, these appeals are also disposed of.


Order dated 30.03.2015, as mentioned above, shall form  part  of  this judgment.


...........................J.
 (KURIAN JOSEPH)



..........................J.
 (ROHINTON FALI NARIMAN)


NEW DELHI,
DECEMBER 02, 2016

Last modified on Monday, 02 January 2017 09:13

Additional Info

  • Date Range: Friday, 02 December 2016
  • Court/Authority: Supreme Court
  • Tax Type: Central Excise
  • Petitioner/Appellant: UNION OF INDIA & ORS. VERSUS PALIWAL OVERSEAS PVT. LTD.
  • Respondent: UNION OF INDIA & ORS. VERSUS PALIWAL OVERSEAS PVT. LTD.
  • Appl no. or Appl year: CIVIL APPEAL NO.11585 OF 2016 CIVIL APPEAL NO.11586 OF 2016 CIVIL APPEAL NO.11587 OF 2016 CIVIL APPEAL NO(S).11588-11596 OF 2016 CIVIL APPEAL NO.11597 OF 2016 CIVIL APPEAL NO(S).11598-11624 OF 2016 CIVIL APPEAL NO.11625 OF 2016 CIVIL APPEAL NO.11626 OF 2016 CIVIL APPEAL NO(S).11627-11650 OF 2016 CIVIL APPEAL NO.11651 OF 2016 CIVIL APPEAL NO.11652 OF 2016 CIVIL APPEAL NO.11653 OF 2016 CIVIL APPEAL NO.11654 OF 2016 CIVIL APPEAL NO(S).11655-11658 OF 2016 CIVIL APPEAL NO(S).11659-11664 OF 2016 CIVIL APPEAL NO(S).11665-11669 OF 2016 CIVIL APPEAL NO(S).11670-11698 OF 2016 CIVIL APPEAL NO.11699 OF 2016 CIVIL APPEAL NO.11700 OF 2016 CIVIL APPEAL NO.11701 OF 2016 CIVIL APPEAL NO.11702 OF 2016 CIVIL APPEAL NO.11703 OF 2016 CIVIL APPEAL NO.11704 OF 2016 CIVIL APPEAL NO.11705 OF 2016 CIVIL APPEAL NO.11706 OF 2016
  • Supreme Court Location: Delhi
  • AAR Location: Delhi
  • Authority: Supreme Court

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 GST Bill passed by Parliament

 

 

 

The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

Seven questions to know if you 

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CESTAT Updates

June- July 2016

 

Brief update on CESTAT judgements passed during June 2016 to July 2016. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text.

Click here for update

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