Judgements by Bimal Jain

The Hon'ble Calcutta High Court in the case of Basanta Kumar Shaw v. Assistant Commissioner of Revenue, Commercial Taxes and State Tax, [MAT 976 OF 2022 WITH CAN 1 OF 2022] held that in terms of Rule 86A(1) of the Central Goods and Services Tax Rules

The Hon'ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by the assessee on common portal would be treated as

The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs Early Hearing Application No.50414 of 2022 with Customs Appeal No. 51662 of 2022-SM] has held that, the appellant is entitled

The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the Petitioner to take all necessary steps to revive r

The Hon’ble Chhattisgarh High Court in the case of M/sAbis Export India Private Limited v. State of Chhattisgarh, [WPT No. 100 of 2019], held that the amendment to Section 50 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) regarding

Value of Free Diesel filled in vehicles by the Recipient must be subject to GST by adding the free value diesel in the value of the GTA service

The Hon'ble Karnataka High Court in M/sShailaja Chandrashekar v. Additional Commissioner of Central Tax (Appeals), [Writ Petition No. 17778/ 2022 (T-RES) dated October 13, 2022] held that an Appeal under Section 107 of the Central Goods and Services

The AAR, Haryana in the matter of M/s Rites Ltd. [Advance Ruling No. HR/ARL/19/2022-23 dated October 18, 2022], Re has passed a ruling on the taxability of amount collected or received or forfeited as Notice Pay Recovery, Bond forfeiture of contractu

The Hon'ble Bombay High Court in the case of Archana Textile Corporation Vs. State of Maharashtra and Ors. In Writ Petition No. 11022 of 2022 held that, GST Notice which failed to mention allegations of fake invoices against the assessee is not valid

The Hon'ble Supreme Court of India in M/S Hero Motocorp ltd. v. Union of India & ors. [Civil Appeal No. 7405 of 2022] held that the assessee established its units in North Eastern and the Himalayan States based on the Office Memorandum of 2003 and it