Agarawal Associates — Supreme Court of India

Tax Law — Supreme Court Judgments

Tax law at the Supreme Court resolves disputes on income tax assessments, GST classification and refunds, customs duty, and the procedural rights of taxpayers. These judgments directly impact tax practice, assessments under scrutiny, and pending tax tribunal appeals across India.

Key Statutes:Income Tax Act 1961Goods and Services Tax Act 2017Customs Act 1962Section 147 IT Act — ReassessmentSection 74 CGST — FraudSection 54 IT Act — Capital Gains

Latest Judgments

3 judgments

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M/S Alupro Building Systems Pvt. Ltd. v. Commissioner of Central Excise Bangalore-II

(2026) INSC 582

(i) Whether the High Court had jurisdiction under Section 35G of the Central Excise Act, 1944 to decide the issue of excisability of aluminum composite panels, or whether such issue falls within the exclusive appellate jurisdiction of the Supreme Court under Section 35L as a question relating to rate of duty. (ii) Whether the process of cutting, grooving and routing aluminum composite panels amounts to manufacture under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

Justice J.B. Pardiwala

Central ExciseManufactureSection 2(f) Central Excise Act

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Small Scale Entrepreneurs Association & Ors. v. The State of Maharashtra & Ors.

(2026) INSC 570

(i) Whether the Trans Thane Creek (TTC) MIDC Industrial Area falls within the territorial jurisdiction of the Navi Mumbai Municipal Corporation (NMMC). (ii) Whether NMMC alone has jurisdiction to levy property tax on unit/plot holders in the TTC MIDC area when MIDC provides all amenities and charges fee/service charges. (iii) Whether the unit/plot holders within TTC MIDC are exempt from payment of property tax to NMMC under Clause 7(1) of the First Schedule of the Maharashtra Regional Town Planning Act, 1966.

27 May 2026

Justice Pankaj Mithal

Property taxMunicipal jurisdictionIndustrial area

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Commissioner of Customs, Kandla v. M/s Reliance Industries Limited

(2026) INSC 536

Whether the imported product 'n-Hexane' (also known as Exxsol Hexane) should be classified under Chapter 27 of the Customs Tariff Act, 1962 (Heading 2710.00) as a petroleum oil/motor spirit, or under Chapter 29 (Heading 2901.10) as a separate chemically defined organic compound (saturated acyclic hydrocarbon), considering its chemical composition, distillation range (63-70°C), flash point (below 25°C), and the presence of impurities.

25 May 2026

Justice Aravind Kumar

Customs classificationTariff classificationn-Hexane

Apex Digest publishes structured summaries of Supreme Court of India judgments in Tax law — covering ratio decidendi, holdings, key statutes, and practical implications for advocates. All summaries are prepared by Agarawal Associates, practising advocates at the Supreme Court of India.