Judgements by Bimal Jain

IGST refund cannot be denied despite availing duty drawback

Bimal Jain 27 March 2025 at 09:12

The Hon'ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors.[Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], allowed refund claim by the assesse

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ITC cannot be denied due to wrong address and GSTN on invoices

Bimal Jain 27 March 2025 at 09:10

The Hon'ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) 114 of 2025 dated March 12, 2025] set aside the order wherein a demand order was passed on the Assessee was claiming excess Input Tax Credit ("ITC"

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Royalty is not a tax but a contractual payment

Bimal Jain 25 March 2025 at 09:07

The Hon'ble Chhattisgarh High Court in Mahesh Sharma v. Union of India [Writ Petition Tax No. 151 of 2024 dated August 02, 2024] dismissed the writ petition challenging the Show Cause Notice ("SCN") demanding service tax on royalty. The court relied

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Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns

Bimal Jain 25 March 2025 at 09:04

The Hon'ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and Service Tax Network (GSTN), New Delhi [Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024] dismissed the writ petitions challenging a circular that directed ta

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Writ Petition cannot be filed directly after issuance of intimation of tax

Bimal Jain 24 March 2025 at 10:01

The Hon'ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024] dismissed the writ petition was to be dismissed as premature since tax intimation iss

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SCN cannot be issued without considering the reply to pre-consultation notice

Bimal Jain 24 March 2025 at 09:56

The Hon'ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025] held that no adjudication orders were to be passed where a pre-consultation notice is issued to an Asses

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Deficiencies in a GST refund application should be communicated through deficiency memo

Bimal Jain 10 March 2025 at 10:12

The Hon'ble Bombay High Court, in the case of Raiden Infotech India (P.) Ltd. v. State of Maharashtra [Writ Petition (L) No. 22309 of 2024 dated December 14, 2024] restored the Refund Application where the deficiency memo in Form GST RFD-03 was not i

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Supreme Court upholds Arrest Powers under Customs and GST Acts with Robust Safeguards

Bimal Jain 10 March 2025 at 10:10

The Supreme Court addressed a batch of petitions (279) challenging the powers of arrest under the Customs Act, 1962 ("the Customs Act") and the Central Goods and Services Tax Act, 2017("the CGST Act"), alongside the constitutional validity of certain

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Statutory remedy of appeal should be availed before invoking writ jurisdiction

Bimal Jain 25 February 2025 at 10:07

The Hon'ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. v. Principal Commissioner of Central Goods and Services Tax [Writ Petition (T) No. 1598 of 2024 dated September 02, 2024] disposed of the writ petition challenging the GST de

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An opportunity of personal hearing must be granted before an adverse decision is passed

Bimal Jain 25 February 2025 at 10:04

The Hon'ble Andhra Pradesh High Court in the case of Sri Srinivasa Lorry Transport v. Assistant Commissioner ST [W.P. Nos. 5385 & 5456 of 2021 dated September 11, 2024] set aside the assessment and penalty orders on the ground that an opportunity of

Posted in GST | 132 Views