Judgements by Bimal Jain

The Hon'ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr. [R/Special Civil Application No. 921 of 2025, order dated August 08, 2025] held that the refund claim for double payment of IGST, though file

The Hon'ble Bombay High Court in the case of Milroc Good Earth Developers v. Union of India & Ors. [Writ Petition No.2203 of 2025, order dated October 09, 2025] held that the Revenue's act of consolidating various financial years into a single Show C

The Hon'ble Delhi High Court in Sharma Trading Company v. Union of India & Ors., order [W.P.(C) 13194/2018 order dated September 23, 2025] held that when GST rates are reduced, the benefit must be passed directly to consumers through a corresponding

The Hon'ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union of India and others [WP(C) No. 1074/2024, order dated September 30, 2025] held that cross-empowerment under Section 6 of the CGST Act is automatic and d

The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited [Advance Ruling No. GUJ/GAAR/R/2025/42order dated October 09, 2025] held that the supply made as a going concern by way of slump sale is classified under SAC 997119 and is exempt un

The Hon'ble Allahabad High Court in the case of Pilcon Infrastructure Pvt. Ltd. v. State of U.P. & Another [WRIT TAX No. 4654 of 2025, order dated October 29, 2025] held that blocking of Input Tax Credit under Rule 86A of the U.P. GST Rules without r

The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited [AAR No. KER/22/2025, order dated July 23, 2025] held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with "Physicia

The Hon'ble Supreme Court in the case of Authority for Clarification and Advance Rulings, Gandhinagar, Karnataka &Anr. v. M/s Skyline Construction and Housing Pvt. Ltd. [Civil Appeal No. 8318 of 2011, order dated October 09, 2025] held that principal

The Hon'ble Delhi High Court in the case of Mohan Footcare Pvt. Ltd. v. Deputy Commissioner of CGST [W.P.(C) 6804/2024 order dated September 18, 2025] held that the refund of ITC initially adjusted as erroneous refund must be re-credited to the asses

The Hon'ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. - 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the ass