Judgements by Bimal Jain

The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh ("the Applicant") [Order No. 14/WBAAR/2021-22 dated October 8, 2021] has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste managemen

In Uttaranchal Cable Network v. Commissioner, Customs, Central Excise & Service Tax [Order No. 51902/2021 dated October 13, 2021] Hon'ble Customs Excise and Service Tax Appellate Tribunal ("CESTAT") held that the adjustment of the tax demand from the

In Commissioner of GST and Central Excise and Ors. v. M/s. Bharat Electronics Ltd. [W.A.No.2203 of 2021 dated November 18, 2021] Hon'ble Madras High Court held that if there is substantial compliance, denial of benefit of Input Tax Credit ("ITC") whi

In M/s Ananta Landmark Pvt. Ltd. v. Deputy Commissioner of Income Tax & Ors. [W.P. (C) No. 2814 of 2019 decided on September 14, 2021] Hon'ble Bombay High Court held that for an assessment to be reopened beyond a period of four years there must an om

In M/s Hamdard (Wakf) Laboratories v. Commissioner of Customs, Central Excise & Service Tax [Order No. 70247-70248/2021 dated November 5, 2021] Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") held that in a case where

In M/s Siddharth Enterprises through Anr. v. The Nodal Officer [TS-625-HC(GUJ)-2021-GST dated October 14, 2021] Hon'ble Gujarat High Court observed that the direction of this Court to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 by M

Hon’ble Supreme Court in Nandlal Lohariya v. Jagdish Chand Purohit and Ors. [S.L.P. (C) Diary No. 24842 of 2020, decided on November 8, 2021] held that in each and every case where a litigant has lost the case on merits and is not guilty of negligenc

In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling ("KAAR")  held that job work services undertaken by M/s Alcoats ("the Applicant") by way of treatment or processing such as anodizing, plating, on the goo

In M/s Asian School of Media Studies v. Commissioner of Central Goods and Service Tax [Final Order Nos. 70251-70252 / 2021 dated November 11, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that the service

In M/s Quest Engineers & Consultant Pvt. Ltd. v. Commissioner, Central Goods & Service Tax and Central Excise [Final Order No. 70226/2021 dated September 28, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held