Judgements by Bimal Jain

In M/s. USV Pvt. Ltd.[ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021], M/s. USV Pvt. Ltd ("the Applicant") has sought an advance ruling on mainly two issues. The first issue pertains to whether the activity of transfer of registered trademar

The Honorable Supreme Court of India in the matter of Union of India v. Bharti Airtel Ltd. and Others [CIVIL APPEAL NO. OF 2021 (ARISING OUT OF S.L.P. (C) NO. 8654 OF 2020) dated October 28, 2021] barred telecom major Bharti Airtel ("the Respondent")

In M/s Navbharat lmports [ORDER No.35/ARA/2021 dated September 30, 2021], M/s Navbharat lmports("the Applicant") has sought an advance ruling on the issue that when Physical force is the primary action of a toy and if the light and the music are anci

In M/s K.R. Steel Traders v. The State of Bihar [Civil Writ Jurisdiction Case No.17795 of 2021 dated October 21, 2021], M/s K.R. Steel Traders ("the Petitioner") filed petition being aggrieved against Order dated August 16, 2019 passed by the Joint

In Evertime Overseas Private Limited v. Union of India and ors. [WRIT PETITION NO.3793 OF 2021 dated October 8, 2021], Evertime Overseas Private Limited ("the Petitioner") filed petition claiming that he is entitled to refund under the provisions of

The Honorable Karnataka High Court ("Karnataka HC") in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation c

The Jharkhand High Court (Jharkhand HC) in the matter of M/S. Nkas Services Private Limited v. The State of Jharkhand and Ors. [WP (T) No. 2444 of 2021 dated October 06, 2021] quashed the Show Cause Notice ("SCN") in respect of wrongful availment of

The Hon’ble Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the CESTAT") in the case of M/s Meera Pipes Pvt. Ltd. v. C.C.E. and S.T., Ahmedabad [Excise Appeal No.10276 of 2019 decided on October 11, 2021] has held that the department

The Hon'ble Telangana Authority for Advance Ruling ("the AAR Telangana") in the case of M/s. Continental Engineering Corporation [A.R. Com/18/2020 decided on October 8, 2021] has held that Goods and Services Tax ("GST") would be payable on the amount

The Customs, Excise and Service Tax Appellate Tribunal, Delhi ("the CESTAT") in the case of M/s Vivek Constructions v. Commissioner of Central Excise and Central Goods & Service Tax [Service Tax Appeal No.50791 of 2019 decided on October 5, 2021] hel