Judgements by Bimal Jain

The Hon'ble Bombay High Court in the matter of M/s.Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors [Writ Petition no.3460 of 2021 dated July 11, 2023] set aside the order of Adjudicating Authority of not granting refund and held t

The Hon'ble Supreme Court in Union of India & Ors. v. Mahindra and Mahindra Ltd. [Special Leave Petition (Civil) Diary No. 18824 of 2023 dated July 28, 2023] dismissed the appeal filed by the Revenue Department and upheld the decision of the Hon'ble

The Hon'ble Gujarat High Court in M/s. Panji Engineering Private Limited v. Union of India[R/SPECIAL CIVIL APPLICATION No. 560 of 2022 dated July 10, 2023] held that, disbursement of refund by department beyond the statutorily prescribed period, make

The Hon'ble Gujarat High Court in Britannia Industries Limited v. Union of India [Special Civil Application No. 14867 of 2022 dated August 07, 2023] rejected the refund claim filed by the assessee on the ground that no appeal was filed against the re

The Hon'ble Delhi High Court in the matter of Ashish Garg v. Assistant commissioner of State goods and services Tax [W.P.(C) 6652 of 2023 dated July 20, 2023] held that although Revenue department has discretion to cancel GST registration from a retr

The CESTAT, Chennai in M/s. Alfred Berg & Co., (I) Pvt. Ltd. v. The Commissioner of GST and Central Excise [Excise Appeal No. 41009/2018 dated August 02, 2023] held that no refund of unutilized CENVAT credit after stopping manufacturing due to sale o

The Hon'ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST [W.P.(C) 9742/2023 dated July 25, 2023] restored the refund application rejected by the Adjudicating Authority and held that the assessee woul

The CESTAT, Chandigarh, in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.2638 of 2012 dated July 31, 2023] set aside the demand order and held that transportation of ash to disposal area would not equate to

The Hon'ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. [W.P. No. 15490 of 2023 dated July 07, 2023] set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held tha

The Hon'ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer [W.P. (C )6208/2019 dated July 31, 2023] held communication letter sent by the Directorate General of Goods and Services Tax Intelligence ("DGGI") to the assessee's b