Judgements by Bimal Jain

The Kerala Appellate Authority for Advance Ruling ('the KAAAR') in matter of M/s Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] upholds the Order No. KER/76/2019 dated May 20, 2021, ('Impugned Order') passed

The Hon'ble Madras High Court in Greenwood Owners Association v. Union of India [W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association ('the RWA') only in excess of Rs. 7500/- p

The Hon'ble Uttarakhand Authority for Advance Rulings ('UAAR'), in the matter of M/s. Midas Foods (P.) Ltd. [Application No. 05 of 2020-21 dated October 15, 2020], held that Overseas Commission Agent is covered within the definition of the term 'inte

In Hindustan Aegis LPG Limited v. Commissioner of Excise, Mumbai-II [APPEAL No. E/51/2008 dated October 12, 2018], Hindustan Aegis LPG Limited ('the Appellant') had filed a refund claim of Modified Value Added Tax ('MODVAT') which was rejected by the

The Hon'ble Supreme Court of India in The Commissioner of Customs v. M/s Indo Rubber and Plastic Works [Civil Appeal No. 3685/2020 dated July 01, 2021] dismisses Revenue’s Special Leave Petition ('SLP') against the Customs Excise and Service Tax Appe

The Hon'ble Bombay High Court in case of M/s Minal Gems v. Union of India [WP. No. 7993 of 2021 dated July 07, 2021] directed the Adjudicating Authority to consider the prayers of provisional release of seized goods of the assessee, during the penden

In  M/s. Sri Avantika Contracts (I) Limited, [GST-AAR 05/2021 dated August 05, 2021], ;M/s. Sri Avantika Contracts (I) Limited ('the Applicant') has sought an advance ruling on the issues of applicability of Goods and Services Tax ('GST') on construc

In M/s. Tamil Nadu Labour Welfare Board [TS-399-AAR(TN)-2021-GST dated June 18, 2021], M/s. Tamil Nadu Labour Welfare Board ('the Applicant') seek an advance ruling on applicability of Goods and Services Tax ('GST') on registration of the Applicant a

In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').

In KuppanGounder P.G. Natarajan v. Directorate General of GST Intelligence and others  [TS-400-HC(MAD)-2021-GST decided on July 29, 2021], KuppanGounder P.G. Natarajan ('the Petitioner';) filed a writ petition challenging the summons issued by the Di