Judgements by Bimal Jain

Extended period of limitation can be invoked only when suppression or collusion is willful with an intent to evade tax

Bimal Jain 29 September 2021 at 09:35

In M/s. SOTC Travels Services Pvt Ltd. v. Principal Commissioner of Central Excise, Delhi-I [SERVICE TAX APPEAL No. 50046 of 2016 dated September 20, 2021] the current appeal has been filed challenging Order in Original No. 33/ST/D-I/2015 dated Septe

Posted in Service Tax | 183 Views

Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent

Bimal Jain 29 September 2021 at 09:31

In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021],M/s Sahil Enterprises ("the Petitioner") has filed the current application seeking interim relief for removing the provisional attachment whic

Posted in GST | 173 Views

Deficiency in the GST portal has to be covered up manually and can’t be a excuse for not amending BOE

Bimal Jain 28 September 2021 at 09:37

In Sinochem India Company Pvt. Ltd. v. Union of India & Ors. [Writ Petition (L) No. 13894 of 2021]and in Hindustan Unilever Ltd. v. The Union of India & Ors, [Writ Petition (L) No. 8163 of 2021]involve a common question of fact and law and have been

Posted in GST | 139 Views

Demand of service tax on foreign remittance quashed by CESTAT

Bimal Jain 28 September 2021 at 09:36

In M/s Hindustan Zinc Ltd. v. The Commissioner, Central Excise, Udaipur, [FINAL ORDER NO. 51819-51820/2021 dated September 17, 2021], M/s Hindustan Zinc Ltd ("the Appellant")filed the appeal to assail the order passed by the Commissioner, Central Exc

Posted in Excise | 125 Views

CENVAT Credit eligible on Product Recall Policy expenses

Bimal Jain 28 September 2021 at 08:36

In Bhavani Industries v. CCE & ST, Rajkot [Excise Appeal No.10416 of 2019 dated September 21, 2021], Bhavani Industries ("the Appellant") filed an appeal impugning Order No. OIA-RAJ-EXCUS-000-APP-023-2018-19 dated April 18, 2018 passed by Commissione

Posted in Excise | 120 Views

Delhi HC: Where the case has been admitted in NCLT, all the contentions including power to initiate such proceeding should be raised before and concluded by NCLT only

Bimal Jain 28 September 2021 at 08:36

In Shriraj Investment and Finance Ltd. & Ors. and Casper Consumer Electronics Pvt. Ltd. v. Union of India & Anr. [W.P.(CRL) 1823/2020, & W.P.(CRL) 1414/2021 dated September 14, 2021], Shriraj Investment Pvt. Ltd. ("the Petitioner No. 1") and Casper C

Posted in Corporate Law | 245 Views

Order recalling Suo Motu Extension of Limitation Period to be given effect from October 1, 2021

Bimal Jain 23 September 2021 at 15:04

The Hon'ble Supreme Court in the matter of RE COGNIZANCE FOR EXTENSION OF LIMITATION [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 dated April 27, 2021] under Article 142 read with Article 141 of the Constitution of India took suo motu

Posted in LAW | 255 Views

Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises

Bimal Jain 22 September 2021 at 16:44

In M/s Jai Balaji Industries Limited v. Commissioner of Central Excise, Customs& Service Tax, Durgapur [Final Order No.75548/2021 dated August 25, 2021], M/s Jai Balaji Industries Limited ("the Appellant") has filed the current appeal being aggrieved

Posted in Excise | 193 Views

No penalty applicable if Service Tax was paid in cash immediately after the direction of Auditor

Bimal Jain 22 September 2021 at 15:51

In Sud Chemie Pvt. Ltd. v. Commissioner of Central Excise, Vadodra [Service Tax Appeal No.10021 of 2019 dated September 02, 2021], Sud Chemie Pvt Ltd ("the Appellant") filed an appeal against the Order No. OIA-VAD-EXCUS-001-APP-287-2018-19 dated Augu

Posted in Audit | 268 Views

CSR expenses incurred to make donations to Trusts eligible for deduction

Bimal Jain 22 September 2021 at 15:51

In JMS Mining (P.) Ltd. v. Principal Commissioner of Income-tax, Kolkata-2 [IT APPEAL NO. 146 (KOL.) OF 2021 dated July 22, 2021], the current appeal has been filed against the orderdated March 30, 2021 ("the Impugned order") passed by Ld. Principal

Posted in Income Tax | 149 Views