Judgements by Bimal Jain

The AAR, West Bengal, inM/s. Saraswaty Press Limited[Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl.

The Hon'ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule 36(4) of the Central Goods and Services

The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] allowed the writ petition and held that an assessment order

The Hon'ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a tri

The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be intro

The Hon'ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 10, 2023] held that the services provided during the construction of the large spor

The Hon'ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. [WP(C) 29855 of 2023 dated October 5, 2023] allowed the writ petition and held that the Input Tax Credit ("ITC") should not be

The Hon'ble Sikkim High Court heard the case Delta Corp Limited and Anr. v. Union of India and Ors. [W.P.(C) No. 41 of 2023] on October 20, 2023.

The Hon'ble Supreme Court in Commissioner, Customs Central Excise and Service Tax, Patna v. M/s. Shapoorji Paloonji and Company Pvt. Ltd. &Ors.[Civil Appeal No. 3991-3992/2023 dated October 13, 2023] allowed the appeal and held that Service Tax is no

The Hon'ble Madras High Court in the case of M/s. PMA Controls India Limited v. Joint Commissioner of Central Tax and others, Chennai [W.P. No. 16638 of 2023 dated September 20, 2023] allowed the writ petition and held that the penalty could not be i