Judgements by Bimal Jain

The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purp

The CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held thatthe service tax cannot be levied on the company for payment of rent to the director unless such prem

The Hon'ble Madras High Court in the matter of M/s B.C.Mohan Kumarv Superintendent of Central Goods & ServiceTax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, 2022] has held that the order for cancelling the GST registration must be aspe

The CESTAT, Chennai Bench in the matter ofM/sInternational Seaport Dredging Pvt.Ltd vC ommissioner of GST & Central Excise [Order no. 40249 of 2022 dated, June 17, 2022] set aside the impugned order pertaining to the rejection of refund of unutilized

The CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited vCommissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the process of manufac

The CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods which are not subjected to Bureau of Indian Standards (

The Hon'ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee's ba

The Hon'ble Madras High Court in the matter of M/s Sridhar v the Superintendent of GST [Crl. O.P. No.7736 of 2022 dated June 6, 2022] dismissed the petition alleging the harassment by the Superintendent of Goods and Services Tax.

The CESTAT, Ahmedabad in the matter of M/s. CADILA HEALTHCARE LTD v C.C.E. & S.T.-VADODARA-I [Excise Appeal No. 10100 of 2020 dated June 24, 2022] has held that assessee is not liable for payment of either excise duty or cenvat credit under Rule 6(3)

The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2 [Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax ("GST") shall not levied on extra packs of cigarette