Judgements by Bimal Jain
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Supreme court disallows SLP, where alternative remedy not exercised by assessee
Bimal Jain 25 August 2023 at 11:31
The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jur
Supreme Court to hear Revenue's review petitions on taxability of duty-free shops
Bimal Jain 24 August 2023 at 13:02
The Hon'ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023] allowed the review petition by recalling the judgement dated April 10
VAT not applicable on inter-state sale of goods
Bimal Jain 24 August 2023 at 13:02
The Hon'ble Patna High Court in PCM Cement Concrete Pvt. Ltd. v. The Union of India [Civil Writ No. 10444 of 2012 dated July 28, 2023] held that VAT was wrongly collected by the Indian Railways by misunderstanding the transaction as intra-state sale.
ITC not allowed to buyer if supplier did not pay GST to the Government
Bimal Jain 23 August 2023 at 15:58
The Hon'ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18, 2023] held that ITC is in the nature of a benefit/concession and not a right extended to the assessee under the statutory scheme.The ITC to
No penalty if all taxes are paid before issuance of SCN
Bimal Jain 23 August 2023 at 15:58
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under s
Cash cannot be seized without official seizure under CGST Act
Bimal Jain 23 August 2023 at 15:58
The Hon'ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023 dated July 21, 2023] held that Revenue Department has no power to take possession of the personal assets wi
Minor mismatch due to adoption of standard method, not a mis-declaration
Bimal Jain 23 August 2023 at 10:24
The CESTAT, Ahmedabad in Kalpataru Transmission Ltd. v. C.C. Mundra [Customs Appeal No. 10674/2015-SM dated July 28, 2023]held that in case of slight variation in weight due to adoption of standard theoretical method and after payment of differential
Assistant Commissioner has no authority to alter the findings of the higher authority
Bimal Jain 23 August 2023 at 10:24
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
Supreme Court to Decide on GST Implications of Immovable Property
Bimal Jain 23 August 2023 at 10:24
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
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