Judgements by Bimal Jain

Accepted Department's apology and recalled CBI inquiry over Department's automated mail

Bimal Jain 03 August 2021 at 15:01

In Three C Homes Pvt. Ltd. v. Assistant Commissioner of Income Tax [ W.P.(C) No.5912/2021 July 28, 2021 and C.M.No. 22539/2021 decided on July 28, 2021], Assistant Commissioner of Income Tax ("the Respondent") filed an application for modification/ r

Posted in Income Tax | 122 Views

Capital Gain deduction cannot be denied merely on because of non-registration of conveyance deed

Bimal Jain 03 August 2021 at 08:47

In ITO, Ward 32(4), New Delhi v. Smt. Swati Oberoi [ITA No. 4150/Del./2018 decided July 30, 2021], ITO, Ward 32(4), New Delhi ('the Appellant') sought an appeal to set aside the order dated March 23, 2018 ('the Impugned Order') passed by the Commissi

Posted in Income Tax | 119 Views

Transfer of unutilized ITC in GST cannot be denied on account of technical glitches

Bimal Jain 03 August 2021 at 08:47

The Hon’ble High Court of Kerala in case of Union of India & Ors. v. M/s Merchem India Pvt. Ltd. [W.A. No. 570 of 2021, dated July 05, 2021] dismissed an appeal filed by the Revenue Department against the judgment passed by the Single Judge providing

Posted in GST | 147 Views

Tertiary Treated water is purified water taxable @18%

Bimal Jain 03 August 2021 at 08:35

In M/s. Nagpur Waste Water Management Pvt. Ltd. [GST-ARA-65/2020-21/21-22/B-35 dated July 27, 2021], M/s Nagpur Waste Water Management Pvt. Ltd. ('the Applicant') seeked an advance ruling on taxability of 'Tertiary Treated Water' ('TTW') supplied by

Posted in GST | 115 Views

MDEs and parts thereof are taxable @ 5% if supplied exclusively to shipyard and Indian Navy

Bimal Jain 03 August 2021 at 08:35

In M/s. MAN Energy Solutions India Pvt. Ltd. [GST-ARA, Application No. 56 dated October 17, 2019], M/s. MAN Energy Solutions India Pvt. Ltd. ('the Applicant') has sought an advance ruling on, whether the supply of marine diesel engines ('MDEs') and p

Posted in GST | 142 Views

Power to extend period to be exercised before expiry of original limitation period

Bimal Jain 02 August 2021 at 18:53

In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order

Posted in VAT | 131 Views

Redemption fine and penalty imposed by the Revenue Department without final assessment is not permissible

Bimal Jain 02 August 2021 at 08:46

The Hon'ble CESTAT Chandigarh in matter of M/sJ.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No. 60037 of 2021, Final Order No. 60840/2021 dated May 24, 2021] set aside the order passed by the Revenue Department, imposing

Posted in Custom | 180 Views

Pre-Show Cause Notice consultation mandatory before issuance of SCN

Bimal Jain 31 July 2021 at 18:44

In Dharamshil Agencies v. Union of India [R/SLP No. 8255 of 2019 decided on July 23, 2021] Dharamshil Agencies challenged the legal validity of the Show Cause Notice dated April 12, 2019 ("SCN").

Posted in GST | 191 Views

HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

Bimal Jain 31 July 2021 at 18:43

In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons ('the Petitioner') is a partnership firm, involved in the activity of manufacture of knitted and c

Posted in GST | 111 Views

Tax evasion cannot be presumed merely based on e-way bill expiry

Bimal Jain 31 July 2021 at 11:26

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penal

Posted in GST | 159 Views