Judgements by Bimal Jain

The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables an

The in the matter ofV.K. Industries [AAR No. 06/AP/GST/2025, order dated July 28, 2025] held that a uniform blend of decorticated cotton seed oil cake classified under HSN 23061010 and de-oiled cake under HSN 23061020 sold as "cotton seed cattle feed

The Hon'ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. v. State of U.P. [Writ Tax No. 1159 of 2025, dated October 17, 2025] quashed an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") wit

The Hon'ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. v. State of U.P. [Writ Tax No. 1159 of 2025, dated October 17, 2025] quashed an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") wit

The Hon'ble Supreme Court in the case of Rudra Vikram Singh v. Union of India & Ors. [Writ Petition(s)(Civil) No(s). 980/2025 order dated November 03, 2025] held that the plea for tighter GST registration norms involving mandatory multi-layer verific

The Hon'ble Supreme Court in the case of Commissioner of Service Tax v. Ms Elegant Developers [Civil Appeal No(s). 11744 - 11745 OF 2025, order dated November 10, 2025] held that transactions involving the purchase and sale of land by a developer do

The AAR, Kerala in the case of M/s. P Achuthan Nair & Company [Advance Ruling No. KER/01/2024 dated January 10, 2024] where amount paid as differential dealer margin is in nature of a consideration received for agreeing an obligation to refrain from

The Hon'ble Allahabad High Court in the case of Anil Kumar Singh v. Union of India [Writ Tax No. 1901 of 2024 dated November 08, 2024] issued notice to the Revenue Department where the Assessee'sForm GST TRAN-1 claiming transitional credit was reject

The Hon'ble Delhi High Court in the case APN Sales and Marketing v. Union of India [W.P. (C) No. 9536 of 2024 dated August 09, 2024] held that an order which does not provide sufficient reasons is not legally sustainable as it is in violation of prin

The Hon'ble Allahabad High Court in the case of PP Polyplast (P.) Ltd. v. Additional Commissioner Grade 2 [Writ Tax No. 1183 of 2024 dated July 30, 2024] allowed the writ petition and held that no penalty proceedings under Section 130 of the Central