Judgements by Bimal Jain

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In Re Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack [W.P.(C) NO.15061 OF 2021 dated June 07, 2021] the Hon'ble High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the ap

Posted in LAW |   163 Views



The Authority for Advance Ruling ("AAR"), Gujarat vide Ruling no. GUJ/GAAR/R/39/2021 dated July 30, 2021 held that, no GST is leviable on amount representing the employees portion of canteen charges, which is collected by the employer and paid to the

Posted in GST |   190 Views



In the State of Jharkhand and Ors. v. M/s. Bihar Sponge Iron Ltd. [IA No. 20324/2021 - Exemption from filing O.T dated August 9, 2021], the current appeal has been filed against the Order SLP(C)No. 14956 of 2020 dated October 23, 2019 by the Hon'ble

Posted in LAW |   200 Views



In M/s BMW India Financial Services Pvt. Ltd. v. The Union of India and Ors [Writ Petition No.9166 of 2020 dated August 18, 2021], M/s BMW India Financial Services Pvt. Ltd. ('the Petitioner') has challenged the action of the Revenue for not transiti

Posted in GST |   137 Views



In M/s. Greenbrilliance Renewable Energy LLP [ADVANCE RULING NO. GUJ/GAAR/R/34/2021 dated July 30, 2021] M/s. Greenbrilliance Renewable Energy LLP ("the Applicant") is a channel partner to execute the solar rooftop system in Gujarat under the Surya G

Posted in GST |   134 Views



In M/s. Yashaswi Academy for Skills [No. GST-ARA-83/2019-20/B-47 dated August 20, 2021], M/s. Yashaswi Academy for Skills ("the Applicant") has sought a clarification on the issue as to whether the reimbursement by the companies to the Appellant of t

Posted in GST |   205 Views



In M/s. Shailesh Ramsunder Pande (Pooja Vaishnavi School Bus Service) [GST/ARA-66/2019-20/B-49 dated August 20, 2021], M/s. Shailesh Ramsunder Pande (Pooja Vaishnavi School Bus Service) ("the Applicant") has sought a clarification on Goods and Servic

Posted in GST |   135 Views



In M/s. Emaar MGF Land Ltd. v. Commissioner of Central Excise and CGST, Delhi-South [Service Tax Appeal No. 51379 OF 2017 dated August 11, 2021], M/s. Emaar MGF Land Ltd. ("the Appellant") has filed the current appeal for quashing Order-In-Original N

Posted in GST |   90 Views



In Geetaben Dineshchandra Gupta v. Income Tax Officer Circle 3(3)(2) [R/Special Civil Application No. 18325 of 2019 dated August 23, 2021], Geetaben Dinesh chandra Gupta ('the Petitioner') has filed the current petition challenging the notice dated M

Posted in Income Tax |   173 Views



In Dishman Infrastructure Limited v. The Assistant Commissioner of Income Tax, Central Circle (2) [R/SPECIAL CIVIL APPLICATION NO. 7618 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 7620 of 2021 dated August 19, 2021], Dishman Infrastructure Limited (

Posted in Income Tax |   112 Views