Judgements by Bimal Jain

The GST Appellate Tribunal (GSTAT) Delhi in DGAP v. Procter & Gamble Group [NAPA/13/PB/2025, order dated September 10, 2025], held that the provision for imposition of 18% interest on the anti-profiteering amount under Rule 133(3)(c) of the CGST Rule

The Hon'ble Supreme Court in the case of Airports Authority of India v. Commissioner of Service Tax [Civil Appeal No. 17405 of 2017, order dated September 23, 2025] held that export cargo handling services provided by the Airports Authority of India

The Hon'ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East & Ors. [W.P.(C) 13821/2025, order dated September 15, 2025] held that surprise search and seizure actions under Section 67 of the CGST A

The Hon'ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of Central Tax [Writ Petition Nos.18287 & 14905 of 2024, order dated September 26, 2025] held that the two-year limitatio

The Hon'ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors. [Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025, order dated August 22, 2025] held that a

The Hon'ble Madras High Court in the case of Smt. R. Ashaarajaa v. Senior Intelligence Officer [W.P.Nos.29716, 29720, 29726 & 34137 of 2024, order dated July 21, 2025] held that clubbing several financial years in a single show cause notice or assess

The Hon'ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &Anr. [W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025] held that foreign exchange realization certificate

The Hon'ble Gujarat High Court in the case of Varidhi Cotspin Private Limited v. Union of India & Ors. [Special Civil Application No. 3595 of 2024, order dated October 07, 2025] held that under Section 54 of the CGST Act, the period between the origi

The Hon'ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ Petition No. 443 of 2025, order dated September 20, 2025] held that permanent cancellation of GST registration for procedural lapses, such as f

The Hon'ble Bombay High Court in the case of Rithwik Projects Private Limited v. Union of India & Ors. [Writ Petition No. 12116 of 2025, order dated October 01, 2025] held that blocking the credit ledger account under Rule 86A of the CGST Rules witho