Judgements by Bimal Jain

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

The Hon'ble Punjab & Haryana High Court in the matter of M/sYogender Yadav v Union of India [CRM-M-53014 OF 2021 dated February 15, 2022] granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would

The AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022]has held that the Central and State Board are considered as educational institution for the purpose of

The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd.v.Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service t

The Hon'ble Calcutta High Court in Mr. Ramesh Kumar Patodia v. Citi Bank NA & Ors. [WPO 547 of 2019 dated June 24, 2022] held that interest component of Equated Monthly Instalments ("EMI") of the loan, through credit card services by a bank, attracts

The CESTAT, Ahmedabad in the matter of Ambica Engineering Works v. C.C.E. & S.T.-Surat-I [Excise Appeal No. 10859 of 2020, dated June 7, 2022] set aside the demand order has held that invoking extended limitation period by the Revenue Department cann