Judgements by Bimal Jain

The Hon'ble Gujarat High Court in the case of M/s. BharatkumarPravinkumar and Co. v. State of Gujarat [Special Civil Application No. 26222 of 2022 dated October 26, 2023] allowed the writ petition and held that cash would not be considered as goods f

The Madras High Court in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023] allowed the writ petition and held that, no recovery can be effected directly based on the dif

The Hon'ble Madras High Court in the case M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] allowed the writ petition and held that, the granting short period of tim

The Hon'ble Kerala High Court in the case of M/s. Global Plasto Wares v. Assistant State Tax Officer [WP (C) No. 33787 of 2023 dated October 17, 2023] dismissed the writ petition and held that Assessee is liable to pay a penalty when the amount of GS

The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service Tax Appeal No. 21319-21320 of 2016 dated October 19, 2023] held that no service tax can be levied on the amount collected as

The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of

The Hon'ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. - 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the Value Added Tax

The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023] upheld that the imposition of excise duty applies to the clearance of c

The Hon'ble Madras High Court in M/s. Veeram Natural Products v. The Additional Commissioner of GST and Central Excise [W.P.(MD) Nos.6485 to 6492 of 2023 dated September 13, 2023] held that aluminium foil container should be classified under Chapter

The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice, E-Way bill, and Goods Receipt are