Judgements by Bimal Jain

The CESTAT, Delhi in M/s Miraj Products Pvt. Ltd. V. Commissioner, Central Goods & Service Tax [Final Order Nos. 50804 – 50805/2022 dated September 02, 2022] held that the assessing authority has not found any undeclared machines in the manufacturing

The Hon'ble Central Information Commission in Anil Khanna Vs CPIO [CIC/DGSTCX/A/2021/129351 dated September 19, 2022] directed the Center Public Information Officers ("CPIO") to provide an extract of a copy of relevant rules or notifications pertaini

The Hon'ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India & Anr [Civil Appeal No 6539 of 2022 dated September 12, 2022] overruled the Allahabad High Court judgment and ordered to remand the proceedings back

The Hon'ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated September 23, 2022] dismissed both the appeals filed by the assessee and directed the adjudic

The Hon'ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the r

The CESTAT in Principal Commissioner v. M/s Hira Ferro Alloys Limited [Excise Appeal No. 53531 of 2018 with Excise Miscellaneous Application No. 50363 of 2019 dated September 6, 2022] held that the assessee is entitled to Central Value Added Tax("CEN

The Hon'ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v.  The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on the ver

The Hon'ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated August 16, 2022] allowed the writ petition stating that the power to confiscate goods is a distinct and independent power conferre

The Hon'ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated August 16, 2022] allowed the writ petition stating that the power to confiscate goods is a distinct and independent power conferre

The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022] held that the supplies made by all the Cost Centersof Delhi Metro Rail Corporation ("DMRC") are not to be considered as