Judgements by Bimal Jain

The Hon'ble Bombay High Court in Jacobs Solutions India Pvt. Ltd. v. Union of India [Writ Petition No. 5808 of 2023 dated July 31, 2023] set aside the order passed by the Assistant Commissioner and held that the revenue officers are required to follo

The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s. Safari Retreats Private Limited & Ors. [Civil Appeal No. 2948/202] on August 17, 2023. 

The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s prem

The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad [Service Tax Appeal No. 10024/2014- DB dated August 03, 2023]held that once a notice has been issued on a particular issue the demand through fresh notice for the same perio

The Hon'ble Andhra Pradesh High Court in M/s Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. v. Deputy Assistant Commissioner [Writ Petition No.15481 of 2023 dated August 03, 2023] held that, the assessee is responsible only to the extent of estab

The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. [Advance Ruling No. KAR ADRG 24/2023 dated July 13, 2023] ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714

The Hon'ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, Central Goods And Services tax and Central Excise [WPA 15639 of 2023 dated July 20, 2023] set aside the impugned order and held that mere non filing of order physicall

The CESTAT, Kolkata in M/s. Pratap Polysacks Ltd. v. Commissioner of Central Excise, Haldia [Excise Appeal No.175 of 2011 dated August 07, 2023] set aside the demand order passed by the Adjudicating Authority and held that duty cannot be demanded mer

The Hon'ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh [Writ Tax No. 854 of 2023 dated July 24, 2023] held that if the assessee comes forward and is willing to pay the penalty for the detained goods, the Revenue Depar

The CESTAT, Mumbai, in M/s Bajaj Finance Ltd. v Commissioner of Central Excise and GST [Service Tax Appeal No. 90043 of 2018 dated August 07, 2023] set aside the impugned order and held that the assessee is not receiving penal interest and bouncing c