Judgements by Bimal Jain

Supreme Court's COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred

Bimal Jain 08 June 2026 at 10:25

The Hon'ble Gujarat High Court in the case of Marvin Enterprise v. State of Gujarat & Ors. [R/Special Civil Application No. 4869 of 2026, order dated April 09, 2026] held that the benefit of limitation exclusion granted by the Supreme Court in Suo Mo

Posted in GST | 14 Views

SC Stays Allahabad HC Ruling Holding That Mere Uploading of GST Notices and Orders on Common Portal Does Not Constitute Valid Communication Under Section 169 of the GST Act

Bimal Jain 08 June 2026 at 10:22

The Hon'ble Supreme Court in State of Uttar Pradesh & Anr. v. M/s Bambino Agro Industries Ltd. & Anr. [Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026] stayed the operation of the impugned judgment of the Hon'ble Allahabad H

Posted in GST | 17 Views

Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026

Bimal Jain 08 June 2026 at 10:22

Posted in GST | 12 Views

Exoneration in Section 73 proceedings by State GST authorities would not ipso facto bar Central GST authorities from initiating proceedings under Section 74

Bimal Jain 08 June 2026 at 10:22

The Hon'ble Delhi High Court in PEI Industries v. Union of India & Ors. [W.P.(C) 7725/2026 & CM APPL. 37364/2026 dated May 29, 2026] dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the Cen

Posted in GST | 12 Views

SC issues Notice on Sealing of Business Premises u/s 67(4) and Bank Account Attachment u/s 83 under GST and Calls for De-sealing Instructions

Bimal Jain 03 June 2026 at 10:57

The Hon'ble Supreme Court of India in M/s Murliwala Pigment v. Union of India & Ors. [Special Leave Petition (C) No. 17943 of 2026 dated May 21, 2026] issued notice on the Special Leave Petition ( "the SLP" ) filed against the order of the Hon'ble Ra

Posted in GST | 68 Views

Quashed Rectification Order issued without considering overlapping proceedings and opportunity of being heard under Section 161 of the CGST Act

Bimal Jain 03 June 2026 at 10:57

The Hon'ble Bombay High Court in the case of Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 1966 of 2025 dated April 22, 2026] quashed the rectification order passed under Section 161 of the Central Goods and Services

Posted in GST | 24 Views

GSTAT has inherent power to grant interim relief; writ not maintainable where effective appellate remedy exists

Bimal Jain 02 June 2026 at 10:51

The Hon'ble Bombay High Court in the case of The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors. [Writ Petition (L) No. 4698 OF 2026, order dated February 20, 2026] held that the GST Appellate Tribunal possesses inherent

Posted in GST | 20 Views

SC dismissed Revenue's SLP; Affirms No GST On Assignment of Leasehold Rights in Industrial Land

Bimal Jain 02 June 2026 at 10:48

The Hon'ble Supreme Court in the case of Assistant Commissioner (Anti Evasion) &Anr. v. Aerocom Cushions Private Limited [Special Leave Petition (Civil) Diary No. 26041 of 2026 dated May 22, 2026] dismissed the Special Leave Petition ( "SLP" ) filed

Posted in GST | 69 Views

Validity of arrest under GST Act upheld where supported by material evidence, restraint during search not equivalent to arrest

Bimal Jain 01 June 2026 at 10:47

The Hon'ble Telangana High Court in the case of Rishi Nand Kishore Gupta vs. Union of India [Writ Petition No.6657 of 2026, order dated March 23, 2026] held that the arrest of the Petitioner under Section 132 of the CGST Act was lawful and supported

Posted in GST | 27 Views

Two-Year Limitation for filing refund application in GST is Mandatory; Delay Condonable Only via Article 226 Subject to Statutory Safeguards

Bimal Jain 01 June 2026 at 10:47

The Hon'ble Karnataka High Court in the case of Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science Pvt. Ltd. [Writ Appeal No. 110 OF 2026 and Ors, order dated March 17, 2026] held that the two-year limitation period under Section 54

Posted in GST | 22 Views