Judgements by Bimal Jain

The Hon'ble Delhi High Court in the case of Best Crop Sciences Private Limited v. Principal Commissioner, CGST Commissionerate, Meerut and Ors. [W.P. (C) 10980/2024 dated September 29, 2024]held that the Revenue Department is not empowered to block I

The Hon'ble Madras High Court in the case of Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [W.P. (MD) No. 1148 of 2024 dated July 01, 2024] dismissed the writ petition and thereby held that the Intelligence Officer is empowered to p

The Hon'ble Madras High Court in the case of M/s C. Srinivasa Moorthy v. Deputy State Tax Officer, Intelligence, Hosur [Writ Petition No. 12426 of 2024 dated June 07, 2024] held that no recovery of GST on seigniorage fee and mining lease until the Ni

The Hon'ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. v. State of Karnataka [Writ Petition No. 23915 of 2023 dated July 09, 2024] passed an ad-interim stay order on the adjudication proceedings seeking the levy of the Integr

The Gujarat AAR, in the case of M/s Allemia India Private Limited, In Re [Ruling No. GUJ/GAAR/R/2024/17 dated. July 02, 2024] ruled that the deduction made by the Applicant from employees' salaries for food provided at the factory premises does not q

The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST) GST Appeal, Chennai [Writ Petition No. 12101, 12103 and 12105 of 2024 dated June 03, 2024], held that non-production of hard copy of order is only technical defect and th

The Hon'ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services v. Union Of India and Others [Case No.: WP(C)/3585/2024 dated September 19, 2024] held that the Notification No. 5

The Hon'ble Madhya Pradesh High Court in the case of Deepak Singhal v. Union of India and Others [Writ Petition No. 21641 of 2024 dated September 11, 2024] held that the GST Authorities are not permitted to bypass the procedure for launching prosecut

The Hon'ble High Court of Karnataka in the case of M/s Veremax Technologies Services Limited v. The Assistant Commissioner of Central Tax [Writ Petition No. 15810 of 2024 dated September 04, 2024] held that single Show Cause Notice ("SCN") cannot be

The Authority for Advance Ruling, Tamil Nadu, in the case of M/s. Metropolitan Transport Corporation, In Re [Ruling No. 12/ARA OF 2024 dated June 25, 2024], ruled that in pursuance of a contract entered into prior to appointed day, if, price of any g