Judgements by Bimal Jain

The Hon'ble Delhi High Court in Sanjay Aggarwal v. National Faceless Assessment Centre, Delhi [Writ Petition (C) 5471/2021 dated June 2, 2021] held that the usage of word ‘may' under Section 144B(7)(vii) of the Income Tax Act, 1961 (“IT Act') could n

The AAR, Kerala, in Abbott Healthcare Pvt. Ltd. [Advance Ruling No. KER/97/2021 decided on June 07, 2021] held that the placement of specified medical instruments to unrelated customers like hospitals, labs etc., for their use without transfer of own

The Court considered it appropriate to direct that such services may be effected by e-mail, FAX, commonly used instant messaging services, such as WhatsApp, Telegram, and Signal etc. However, if such services are made by means of said instant messagi

The Hon’ble Delhi High Court ("HC") in Vandna Pharma Industries v. Commissioner of Goods and Service Tax ("GST") [W.P. (C) No. 5228/2021 decided on May 07, 2021] noted that nothing has been shown to the Court by the Revenue Department which would con

The Hon'ble Calcutta High Court in Raj Metal Industries & Anr. v. UOI & Ors. [W. P. A. 1629 of 2021, dated March 24, 2021] stayed the summons issued and proceedings initiated thereunder against assessee by the State GST Authorities since the proceedi

The Hon’ble Madras High Court ('HC') in Anjappar Chettinad A/C Restaurants v. Joint Commissioner [W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021] held that provision of food and drink to be taken-away i

The Hon’ble Karnataka High Court ("HC") in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021] held that Goods and Service Tax ("GST") cannot be levied on the entire bet amount rec

The Hon'ble CESTAT, New Delhi in the case of M/s National Steel & Agro Industries Limited v. Principal commissioner [Final Order Nos. 51518-51519/2021 decided on May 25, 2021] quashed the demand under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 ('t

The Hon'ble Telangana High Court in case of M/S Golden Mesh Industries v. Assistant Commissioner State Tax [W.P. No. 7789 of 2021, dated March 31, 2021] set aside the best judgment assessment order passed for non-compliance with the request to file G

The Hon'ble Gujarat High Court in Trust For Reaching The Unreached Through Trustee v/s CIT [R/Special Civil Application No. 8977, 9370, 9760 of 2020 dated December 22, 2020] quashed and set aside the order rejecting the application for condonation of