Judgements by Bimal Jain

The Hon'ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal No. 1751 of 2024 (T-RES) and connected matters dated April 23, 2026] allowed the intra-court appeals filed by the Rev

The Hon’ble High Court of Jammu & Kashmir and Ladakh at Jammu in the case of Bharat Oil Traders v. Assistant Commissioner &Anr. [WP(C) No. 192/2023, order dated January 2, 2026] held that amendment to Explanation (2)(e) Section 54 CGST Act, 2017 w.e.

The Hon'ble Gauhati High Court in the case of Shashi Kumar Choudhury v. Union of India & Ors. [WP(C) No. 878/2026, order dated February 17, 2026] held that a show-cause notice proposing cancellation of GST registration which merely reproduces statuto

The Hon'ble Bombay High Court in the case of Amit Manilal Haria & Ors. v. Joint Commissioner of CGST& Central Excise & Ors. [Writ Petition No. 5001 of 2025, order dated February 25, 2026] held that penalty under Section 122(1A) of the CGST Act cannot

The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. v. Commissioner of Central Tax, Hyderabad [Service Tax Appeal No. 30548 of 2018, Final Order No. A/30129/2026, order dated February 27, 2026] held that where the entire service ta

The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No. 2271 of 2026, order dated February 12, 2026] held that refund claimed in respect of tax paid erroneously or under mistaken notion ca

The Hon'ble Gujarat High Court in the case of Niket Bipinbhai Patel v. Assistant Commissioner (A.E.) CGST-Central Excise, Vadodara-II Commissionerate [R/Special Civil Application No. 18068 of 2025, order dated February 10, 2026] held that Input Tax C

The Hon'ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors. [CWP-5822-2023, order dated February 06, 2026]  held that rejection of the petitioner's re

The Hon'ble Bombay High Court in M/s Rollmet LLP & Ors v. Union of India & Ors [WP No. 16848 of 2025 & connected matters dated April 17, 2026] examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issue

The Hon'ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani v. State of Gujarat &Anr. [R/Criminal Misc. Application No. 2111 of 2026, order dated March 3, 2026] held that an Advocate accused in a GST input tax credit (ITC) fraud ca