Judgements by Bimal Jain

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

The Hon'ble Allahabad High Court in M/s TikonaInfinet Private Limited v. State of U.P. [Writ Tax No. 859 of 2023 dated July 25, 2023] set aside the demand raised on the ground that assessee instead of passing the Input Tax Credit ("ITC") through Form

The Hon'ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer [W.P No.11143 of 2023 dated July 26, 2023] set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the Central Goo

The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023] held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the Integra