Judgements by Bimal Jain

Writ admitted for examining validity of provisions restricting ITC on construction of building for letting out on rent

Bimal Jain 27 October 2020 at 12:50

The Hon'ble HC, Karnataka in Bagmane Developers v. Union of India [W.P. No. 9430/2020 dated October 22, 2020] stayed demand of Rs. 62 crore in a writ petition challenging credit restriction under Section 17(5)(c) and (d) of Central Goods and Services

Posted in GST | 92 Views

Dream11's 'online fantasy games' is a game of skill and not 'betting'

Bimal Jain 27 October 2020 at 10:18

The Hon'ble HC, Rajasthan in the matter of Ravindra Singh Chaudhary vs. Union of India [D. B. Civil Writ Petition No. 20779/2019 dated October 16, 2020] held that Dream11's online fantasy sports games are not betting/gambling.

Posted in Others | 436 Views

Division Bench of Madras HC disallowed Cess transition into GST

Bimal Jain 22 October 2020 at 16:03

The Hon'ble HC (Division Bench), Madras in the case of Assistant Commissioner of Cost and Central Excise and Anr. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors. [Writ Appeal No. 53/ 2020 dated October 16, 2020] set aside the order of Hon’ble Singl

Posted in GST | 141 Views

Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706

Bimal Jain 16 October 2020 at 12:48

The Hon'ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less t

Posted in GST | 176 Views

No registration required for trust carrying out 'charitable activities' exempt under GST

Bimal Jain 16 October 2020 at 12:48

The Hon'ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 ("Income Tax Act") car

Posted in GST | 65 Views

Prize money received from horse-race clubs not liable to GST

Bimal Jain 09 October 2020 at 15:53

The Hon’ble AAAR, Maharashtra in Re: Vijay Baburao Shirke [Order No. MAH/AAAR/RS-SK/23/2020-21 dated June 4, 2020] set aside AAR order to hold that receipt of prize money from horse-race clubs (in the event horse wins the race) would not be subject t

Posted in GST | 93 Views

ITC w.r.t GST paid on Lift Installation Charges Not Available

Bimal Jain 07 October 2020 at 12:52

The Hon'ble AAR, Maharashtra in Re: M/s Las Palmas Co-operative Housing Society [Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020] held that the input tax credit ("ITC") in respect of GST paid on lift installation charges paid to lift contract

Posted in GST | 84 Views

Gujarat HC allows Rebate of Excise Duty to Petitioner in Cash instead of Cenvat Credit in post GST regime

Bimal Jain 27 March 2020 at 10:25

Thermax Ltd. (“Petitioner” )is engaged in the manufacture of Boilers, Heaters, Heat Pumps and Pollution control equipment for industrial use and all these equipment’s are capital goods falling under Chapter 84of the Central Excise Tariff Act, 1985 (“

Posted in GST | 539 Views

HC: Dismiss 100% Budgetary support for area based exemption in post GST regime

Bimal Jain 16 March 2020 at 11:01

The Hon'ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India &Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central

Posted in GST | 634 Views