Judgements by Bimal Jain

The Hon'ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana and Others [CWP-21628 of 2025, order dated January 31, 2026] held that mere payment of penalty under protest does not conclude proceedings under

The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods and Services Tax & Ors. [Writ Tax No. 852 of 2026 along with Writ Tax Nos. 859 of 2026, 861 of 2026 and 860 of 2026, order dated F

The Hon'ble Bombay High Court in the case of Manisha Rajiv Shroff v. Union of India & Ors. [Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026] held that service tax was not leviable on legal services rendered by an individual advocate

The Hon'ble Allahabad High Court in the case of Bambino Agro Industries Ltd. v. State of Uttar Pradesh and another [Writ Tax No. 2707 of 2025, order dated December 19, 2025] held that mere uploading of show cause notices or adjudication orders on the

A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately ₹1,00,00,000/- (Rupees One Crore) in cash from the premises of the Petitioner, exceeding the scope of Section 67 of t

A writ petition was filed challenging the denial of inter-state transfer of unutilized Input Tax Credit (ITC) pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transf

The Hon'ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. v. Asst. Commissioner of Commercial Taxes & Anr. [WRIT PETITION NO. 10989 OF 2025 (T-RES), order dated December 08, 2025] held that clinical-trial / clinical o

The CESTAT New Delhi in the case of Godfrey Phillips India Limited v. Commissioner, Central Tax, GST, Delhi East [Final Order No. 51817/2025, order dated December 5, 2025] held that subscription and redemption of Mutual Fund units cannot be considere

The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. v. The Commercial Tax Officer, Pondy Bazaar Assessment Circle[WP No. 49092 of 2025 and WMP Nos. 54840 & 54843 of 2025, order dated December 18, 2025] held that there i

The Hon'ble Madras High Court in the case of M/s. Tamilnadu Transmission Corporation Ltd. v. The Commissioner of GST & Central Excise (Audit), Coimbatore Audit Commissionerate & Ors. [W.A.No.2659 of 2021, order dated December 15, 2025] held that the