Judgements by Bimal Jain

The Hon'ble Delhi High Court in the case of Mohan Footcare Pvt. Ltd. v. Deputy Commissioner of CGST [W.P.(C) 6804/2024 order dated September 18, 2025] held that the refund of ITC initially adjusted as erroneous refund must be re-credited to the asses

The Hon'ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. - 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the ass

The Hon'ble Supreme Court in the case of Assistant Commissioner, CGST&Anr v.Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set

The Hon'ble Delhi High Court in the case of Mr.Gurdev Raj Kumar v. Collector of Stamps (Government of NCT Delhi) [W.P.(C) 1463/2021, order dated October 28, 2025], held that the levy of deficient stamp duty and penalty on a lease deed for residential

The GST Appellate Tribunal (GSTAT) Delhi in DGAP v. Procter & Gamble Group [NAPA/13/PB/2025, order dated September 10, 2025], held that the provision for imposition of 18% interest on the anti-profiteering amount under Rule 133(3)(c) of the CGST Rule

The Hon'ble Supreme Court in the case of Airports Authority of India v. Commissioner of Service Tax [Civil Appeal No. 17405 of 2017, order dated September 23, 2025] held that export cargo handling services provided by the Airports Authority of India

The Hon'ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East & Ors. [W.P.(C) 13821/2025, order dated September 15, 2025] held that surprise search and seizure actions under Section 67 of the CGST A

The Hon'ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of Central Tax [Writ Petition Nos.18287 & 14905 of 2024, order dated September 26, 2025] held that the two-year limitatio

The Hon'ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors. [Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025, order dated August 22, 2025] held that a

The Hon'ble Madras High Court in the case of Smt. R. Ashaarajaa v. Senior Intelligence Officer [W.P.Nos.29716, 29720, 29726 & 34137 of 2024, order dated July 21, 2025] held that clubbing several financial years in a single show cause notice or assess