Judgements by Bimal Jain

Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another

Bimal Jain 29 May 2025 at 14:42

The Hon'ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Prades

Posted in GST | 284 Views

Levy of Compensation Cess on Export Supply Requires GST Council Review

Bimal Jain 29 May 2025 at 14:37

The Hon'ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. v. Joint Commissioner, CGST and Central Excise [R/Special Civil Application No(s). 6701 &7073 of 2023, and 15708 of 2024, dated May 09, 2025] held that the levy of 160% Compensation C

Posted in GST | 150 Views

Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law

Bimal Jain 29 May 2025 at 14:35

The Hon'ble Jammu & Kashmir and Ladakh High Court at Jammu in J & K Cement Corporation v. Union of India[WP(C) No. 2188 of 2022, dated April 04, 2025] held that the rejection of a partial refund claim under the Budgetary Support Scheme("the Scheme")

Posted in GST | 96 Views

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 | 210 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 | 155 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 | 128 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 | 120 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 | 215 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 | 116 Views