Judgements by Bimal Jain

Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded

Bimal Jain 26 September 2022 at 16:14

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

Posted in GST | 248 Views

CENVAT credit available on inputs used in the production of electricity supplied to Sister Unit FOC

Bimal Jain 26 September 2022 at 16:14

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

Posted in Excise | 278 Views

Vague SCN cannot be relied upon for cancellation of GST registration

Bimal Jain 24 September 2022 at 15:48

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

Posted in GST | 764 Views

The power of detention and confiscation cannot be invoked together

Bimal Jain 21 September 2022 at 14:05

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

Posted in GST | 259 Views

The power of detention and confiscation can only be invoked together

Bimal Jain 20 September 2022 at 09:29

Posted in GST | 283 Views

Nature of activity determines the GST rate, separately identifiable cost center activities cannot be termed as composite supplies

Bimal Jain 19 September 2022 at 17:02

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

Posted in GST | 420 Views

Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification

Bimal Jain 19 September 2022 at 17:02

The Hon'ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465 of 2021 dated September 5, 2022] remanded back the matter to the assessing authority for reconsidering the refund claimed by the ass

Posted in GST | 303 Views

Quashed the detention order passed by non-jurisdictional authority

Bimal Jain 19 September 2022 at 13:33

The Hon'ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of 2022 and W.P.M Nos. 14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 & 14162, and 14164 & 14166 of 2022 dated September

Posted in GST | 254 Views

The assertion of clandestine removal cannot be proved merely by the testimony of some transporters

Bimal Jain 19 September 2022 at 13:21

The Hon'ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise Appeal No. 204 of 2019 dated September 8, 2022] held that the accusations of clandestine removal cannot be confirmed merely based on

Posted in Excise | 223 Views

Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act

Bimal Jain 19 September 2022 at 13:21

The Hon'ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh BhabootmalSalecha [CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022] held that for the interim release of goods under Section 110A of the Customs Act, 1962 ("the C

Posted in Custom | 373 Views