Judgements by Bimal Jain

The Hon'ble High Court of Calcutta in the case of Mahabir Prasad Kedia v. Assistant Commissioner of State Tax [MAT No. 2388 of 2023 dated January 9, 2024] held that the Audit Wing of the State Goods and Services Tax ("SGST") Authority should keep the

The Hon'ble Delhi High Court in the case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 dated March 06, 2024] disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consid

The Hon'ble Delhi High Court in the case of Pedersen Consultants India Pvt. Ltd. v. Union of India and Ors. [W.P. (C) 1039/2024 dated March 19, 2024] disposed of the writ petition, thereby allowing the registered person to file refund application for

The West Bengal, AAR in the case of Swapna Printing Works (P.) Ltd. In re [Order Number 28/WBAAR/2023-24 dated December 20, 2023], held that the printing and supply of textbooks and notebooks to Jharkhand Council of Educational Research and Training,

The Hon'ble Delhi High Court in the case of Rane Brake Lining Ltd. v. Superintendent, Range-17, Central GST Division [Writ Petition (Civil) NO. 2259 OF 2024 dated February 16, 2024]held that the Registration could not be cancelled with retrospective

The Hon'ble Delhi High Court in the case of Jagdish Bansal v. Union of India [W.P. (C) No. 16677 of 2023 dated February 26, 2024] allowed the writ petition and directed the Revenue Department to remit the cash seized along with interest thereby holdi

The Hon'ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. [Diary No. 9104 of 2024 dated March 22, 2024] dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of g

The Hon'ble Gauhati High Court in the case of M/s. Indus Towers Ltd. v. Union of India [WP(C)/ 529/2024 dated February 12, 2024], held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 3

The West Bengal, AAR in the case of Paragon Polymer Products (P.) Ltd., In re [Order No. 27/WBAAR/2023-24 dated December 20, 2023] held that claiming credit of input tax by the assessee cannot be denied under the second proviso to sub-section (2) of

The Hon'ble Supreme Court in the case of Commissioner of Goods and Services Tax and Central Excise v. SNQS International Socks Private Limited [Civil Appeal Diary No(s). 8343/2024 dated March 19, 2024] dismissed the Commissioner of Goods and Services