Judgements by Bimal Jain

Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted

Bimal Jain 22 May 2025 at 17:37

The Hon'ble Chhattisgarh High Court in Mayasheel Retail India Ltd. v. State of Chhattisgarh [Writ Petition No. 84 of 2024 dated April 04, 2025] dismissed the writ petition where the Assessee had challenged demand order on ground that it came to Asse

Posted in GST | 190 Views

Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Calcutta High Court in Edelweiss Rural & Corporate Services Limited & Anr. v. The Deputy Commissioner of Revenue, Taltala Charge, WBGST& Ors. [WPA 3033 of 2025 dated May 5, 2025] instructed the Assessing Officer to reconsider the Refund S

Posted in GST | 147 Views

Refund claim for ITC accrued before July 18, 2022 cannot be denied

Bimal Jain 22 May 2025 at 10:18

The Hon'ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd. [SLP Appeal (C) Nos. 12495-12498 of 2025 dated May 09, 2025], dismissed the Special Leave Petition ("SLP") against the Hon'ble Andh

Posted in GST | 118 Views

GST Registration cannot be cancelled without proper verification of the supporting evidence

Bimal Jain 21 May 2025 at 10:35

The Hon'ble Orissa High Court in M/s. Jay Jagannath Filling Station v. Commissioner of Sales Tax (CT & GST) and Anr. [W.P. (C) No. 9856 of 2025, dated April 29, 2025] set aside the GST Registration Cancellation Orderas the documents submitted by the

Posted in GST | 109 Views

Notice cannot be issued comparing particulars at which Assessee has sold its goods with that of prevalent market price

Bimal Jain 21 May 2025 at 10:35

The Hon'ble Jharkhand High Court in the case of Sri Ram Stone Works v. State of Jharkhand, [W.P. (T) Nos. 5535/2024 dated May 09, 2025] quashed GST notices issued under Section 61 of the Central Goods and Services Tax Act, 2017 ("the CGST Act")/Jhark

Posted in GST | 203 Views

Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation

Bimal Jain 19 May 2025 at 13:25

The Hon'ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner[D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders whic

Posted in GST | 112 Views

Authorities must endeavour to conclude adjudication with due expedition

Bimal Jain 16 May 2025 at 09:49

The Hon'ble Supreme Court issued notice in a batch of 40 cases where the Revenue is challenging the Delhi High Court's ruling in favour of taxpayers.

Posted in GST | 70 Views

Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994

Bimal Jain 14 May 2025 at 13:02

The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025], held that neither the Advance Ruling Authority ("AAR") nor Appellate Authority of Advance Ruling ("AAAR") have any jurisdiction

Posted in GST | 74 Views

IGST refund cannot be denied despite availing duty drawback

Bimal Jain 27 March 2025 at 09:12

The Hon'ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors.[Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], allowed refund claim by the assesse

Posted in GST | 449 Views

ITC cannot be denied due to wrong address and GSTN on invoices

Bimal Jain 27 March 2025 at 09:10

The Hon'ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) 114 of 2025 dated March 12, 2025] set aside the order wherein a demand order was passed on the Assessee was claiming excess Input Tax Credit ("ITC"

Posted in GST | 500 Views