Judgements by Bimal Jain

The Hon'ble Telangana High Court in Laxmi Fine Chem v. Assistant Commissioner [W.P No. 5256 of 2024 dated March 18, 2024] held that in case assessee has wrongly or fraudulently availed input tax credit ("ITC"), the Revenue department should initiate

The Tamil Nadu AAR, in the matter of Suswani Foundations (P.) Ltd., In re [Advance Ruling No. 123/AAR/2023 dated December 19, 2023] held that as per Section 17(5)(d) the Central Goods and Services Tax Act, 2017 ("the CGST Act") no Input Tax Credit ("

The Hon'ble Supreme Court heard and issued notice in the case of Prahitha Constructions Pvt. Ltd. v. Union of India and Others [SLP (C) No. 11079/2024] on May 13, 2024, wherein the Hon’ble Telangana High Court in the case of Prahitha Construction v.

The Hon'ble Orissa High Court in the matter of M/s. BPS Steel Syndicate (P.) Ltd. v. Union of India [Writ Petition (Civil) No. 6518 of 2023] held that M/s. BPS Steel Syndicate (P.) Ltd. ("the Petitioner") cannot be deprived of its statutory remedy to

The Hon'ble Gujarat High Court in the case of Vimal Agro Products Pvt. Ltd. v. Union of India [R/Special Civil Application 21700/2022 dated April 24, 2024] held that, the tax on Mango Pulp is leviable at the rate of 12 percent since the beginning of

The Hon'ble Delhi High Court heard the case of M/s. Payworld Digital Services Private Limited [W.P. (C) 5881/2024] ("the Petitioner") on April 26, 2024 where the Show Cause Notice was adjudicated upon by the Revenue Department ("the Respondent") afte

The Hon'ble Madras High Court in the case of Oasys Cybernetics Private Limited v. State Tax Officer [W.P. No. 9624 of 2024 dated April 12, 2024] disposed of the writ petition by setting aside the assessment order in case where the total taxable and i

The AAR, Gujarat in the case of In Re. M/s. Suzuki Motors Gujarat Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2024/06 dated February 03, 2024] ruled that, GST is not payable on amount recovered for canteen facility provided to employer from permanent em

The Hon'ble Calcutta High Court in the case of Kanak Timber House v. Assistant Commissioner of Sales Tax [W.P.A. NO. 4729 of 2024 dated March 11, 2024] disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods

The Hon'ble Patna High Court dismissed the PIL filed in the case of Amit Pandey v. Union of India [CJWC No. 7483 of 2017 dated April 01, 2024] wherein Section 2,9,12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on