No longer Res Integra the Viraj Principle ITC Ltd

The Supreme Court, while dealing with a customs dispute involving ITC Limited, dismissed the Revenue’s civil appeal after noting that the Customs, Excise and Service Tax Appellate Tribunal had relied upon its earlier decision in Viraj Profiles Ltd., which had already been affirmed by the Supreme Court in 2024. 

The Court accepted the Revenue counsel’s own submission that the controversy was no longer res integra and consequently dismissed the appeal without entering into an independent substantive analysis. Though concise, the order carries substantial precedential value because it cements the binding effect of the Supreme Court’s earlier approval of the Viraj Profiles principle and reinforces litigation discipline in indirect tax administration.