Judgements by Bimal Jain

In M/s Hamdard (Wakf) Laboratories v. Commissioner of Customs, Central Excise & Service Tax [Order No. 70247-70248/2021 dated November 5, 2021] Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") held that in a case where

In M/s Siddharth Enterprises through Anr. v. The Nodal Officer [TS-625-HC(GUJ)-2021-GST dated October 14, 2021] Hon'ble Gujarat High Court observed that the direction of this Court to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 by M

Hon’ble Supreme Court in Nandlal Lohariya v. Jagdish Chand Purohit and Ors. [S.L.P. (C) Diary No. 24842 of 2020, decided on November 8, 2021] held that in each and every case where a litigant has lost the case on merits and is not guilty of negligenc

In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling ("KAAR")  held that job work services undertaken by M/s Alcoats ("the Applicant") by way of treatment or processing such as anodizing, plating, on the goo

In M/s Asian School of Media Studies v. Commissioner of Central Goods and Service Tax [Final Order Nos. 70251-70252 / 2021 dated November 11, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that the service

In M/s Quest Engineers & Consultant Pvt. Ltd. v. Commissioner, Central Goods & Service Tax and Central Excise [Final Order No. 70226/2021 dated September 28, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held

In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that repairs, renovations & rehabilitation services provided by housi

In Jenefa India vs. Union of India & Ors. [W.P.(MD) No.16770/2019 decided on October 5, 2021] Hon'ble Madras High Court upheld the validity of Sl. No.102 of Notification No. 2/2017 dated June 28, 2017("Goods Exemption Notification") over Clause (ii)

The Hon’ble Karnataka High Court in P.R Commissioner of Income Taxv. M/s United Spirits Ltd. [I.T.A. No. 548/2015 c/w I.T.A No. 37/2010 decided on September 2, 2021] answered in favor of the M/s United Spirits Ltd. ("the Assessee")and held that the

The Hon'ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit ("ITC") without actual moment of goods, a reaso