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Judgements by Bimal Jain

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The Hon'ble Bombay High Court in the case of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax [Writ Petition No. 1632 of 2024 dated February 20, 2024] held that the Authorities should have considered that an Assessee

Posted in GST |   53 Views



The Rajasthan AAAR, in In re ION Exchange (India) Ltd., [Order No. RAJ/AAAR/6/2023-24 dated December 20, 2023] upheld the Ruling dated September 15, 2021 the AAR for Rajasthan, classifying the services provided by the Appellant under an Engineering,

Posted in GST |   25 Views



The Hon'ble Allahabad High Court in the case of Mansoori Enterprises v. Union of India [Writ Tax No. 35 Of 2024 Dated February 23, 2024] held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central

Posted in GST |   24 Views



The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [W.P.(C) NO. 12209 OF 2023 dated March 01, 2024], held that the Petitioner is automatically entitled to interest at 6% under Section 56 of the Central Goods and Se

Posted in GST |   48 Views



The Uttar Pradesh, AAR in the matter of Remarkable Industries (P.) Ltd.[Advance Ruling No. UP/ADRG/41/2023 Dated December 07, 2023] held that the activity of the Applicant is in the nature of agreeing to transfer one's leasehold rights. It does not a

Posted in GST |   31 Views



The Andhra Pradesh, AAR in the matter of South India Krishna Oil & Fats (P.) Ltd. [AAR No. 12/AP/GST/2023 dated December 21, 2023] held that the compensation amounts, such as liquidated damages or trade settlement, collected by the Applicant from cus

Posted in GST |   36 Views



The Hon'ble Telangana High Court in the case of M/s. Raghava-HES-Navayauga (JV) v. Additional Commissioner of Central Tax [Writ Petition No. 3353 of 2024 dated February 8, 2024], held that the Assessee must be granted an opportunity of a personal hea

Posted in GST |   45 Views



The Hon'ble Madras High Court, in the case of Tvl. Future General India Insurance Co. Ltd. v. Assistant Commissioner (State Tax) [WP No. 3534 OF 2024 dated February 16, 2024] held that an assessment order passed by the Assessing Officer, had accepted

Posted in Income Tax |   48 Views



The Hon'ble High Court of Calcutta in the case of Mahabir Prasad Kedia v. Assistant Commissioner of State Tax [MAT No. 2388 of 2023 dated January 9, 2024] held that the Audit Wing of the State Goods and Services Tax ("SGST") Authority should keep the

Posted in GST |   30 Views



The Hon'ble Delhi High Court in the case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 dated March 06, 2024] disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consid

Posted in GST |   70 Views