Judgements by Bimal Jain

In the matter of Premier Sales Promotion Pvt. Ltd. [Advance Ruling No. KAR ADRG 37/ 2021 decided on July 30, 2021] Premier Sales Promotion Pvt. Ltd. ('the Applicant') was engaged in trading of vouchers (Gift vouchers, Cash-back vouchers and Multiple

The Hon'ble High Court of Delhi on finding that the relevant refund applications had not yet been disposed of, directed the original Adjudicating Authority to decide the above matter within a period of six weeks in accordance with the law.

In [Writ Petition no. 7063 of 2021], Telangana HC in it's order dated August 03, 2021 held that, M/S Deem Distributors Private ("the assessee/ the petitioner") cannot be asked to make payment towards tax, interest or penalty while investigation is un

In Indian Institute of Management, Tiruchirappalli ('IIMT/ the Applicant') vide order no. 20/AAR/2021 dated June 18, 2021 the Hon’ble Tamil Nadu Authority for Advance Ruling ('TAAR') held that, Applicant is a government entity liable to TDS provision

In the matter of M/s. KLF Nirmal Industries Pvt. Limited [Order No. 19/ARA/2021 dated June 18, 2021], M/s. KLF Nirmal Industries Pvt. Limited ('the Applicant') has sought the Advance Ruling before the Tamil Nadu Authority for Advance Ruling ('AAR')

In the matter of M/s. Perfect Probuild P. Ltd. v. DCIT, Circle 76(1) [ ITA No. 1034/Del/2018 order dated August 05, 2021] before the Income Tax Appellate Tribunal (“ITAT”), Delhi, it is held that, TDS has to be deducted u/s 194C of Income Tax Act, 19

The Hon'ble Supreme Court of India in Union of India & Ors. v. M/s Vishnu Aroma Pouching Pvt. Ltd. & Anr. [Special Leave Petition(Civil) Diary No(s). 1434/2021 dated June 29, 2021] has imposed penalty of 25000/- INR on the Revenue Department for dela

The Hon’ble CESTAT, Chennai in the matter of Neyveli Lignite Corporation Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Chennai [Final Order No. 41702-41706 of 2021 in ST Appeal Nos. 41666, 41747 of 2016 &Ors., dated July 26, 2021] ha

In M/s. Forest County Co-operative Housing Society Ltd. [GST-ARA, Application No. 65 dated November 26, 2019], M/s. Forest County Co-operative Housing Society Ltd. ('the Applicant') has sought an advance ruling on the issue of applicability of GST on

In M/s. Wave Colour Techniks, [Advance Ruling No. KAR ADRG 29/2021 decided on June 07, 2021], M/s. Wave Colour Techniks ('the Applicants') has sought an advance ruling on the GST applicable on the machines namely Automatic Feeder with Breaker, Pre-wa