Judgements by Bimal Jain

In re The Varachha Co Op Bank Ltd [Advance Ruling No. GUJ/GAAR/R/37/2021 dated July 30, 2021], M/s. The Varachha Co Op Bank Ltd ('the Applicant') having undertaken construction of their New Administrative Office has sought an Advance Ruling on applic

In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry ('BOE') so as to enable the Importer to claim refund of

In Re Union of India vs Vishnu Aroma Pouching (P.) Ltd. [SLP (Civil) DIARY NO(S). 1434/2021 decided on June 29, 2021] the Hon’ble Supreme Court dismissed the Special Leave Petition by looking to the period of delay and the casual manner in which the

In M/s. Wago Private Limited, [Advance Ruling No. GUJ/GAAR/R/33/2021dated July 30, 2021], M/s. Wago Private Limited ('the Applicant') in process of establishing new factory has sought an Advance Ruling on applicability of Input Tax Credit ('ITC') on

The Hon'ble High Court of Tripura in Re: Sahil Enterprises v. Union of India [WP(C) NO. 531 Of 2021 dated August 09, 2021] issued notice for the limited purpose of removing attachment of Input Tax Credit ('ITC') ledger of assessee.

In Mukesh Kumar Jaiswal v. Commissioner (Appeals) [Service Tax Appeal No. 53294 of 2018-SM dated July 26, 2021], Mukesh Kumar Jaiswal ('the Appellant&'), transporter of goods and other products has filed the current appeal challenging the Order-in-Ap

The Hon’ble High Court of Rajasthan, the bench of Jaipur observed 'Taking into consideration the assessment order dated 21.04.2021, the contentions of learned counsel for the petitioner prima facie appears to be correct accordingly. In the meanwhile,

In M/s. Karthikeya Projects [AAR No.09/AP/GST/2021 dated January 19, 2021], M/s. Karthikeya Projects ('the Applicant') being a sub-contractor providing works contract service has sought an advance ruling on whether he can avail Input Tax Credit ('ITC

In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a

In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessmen