Judgements by Bimal Jain

The Hon'ble Gujarat High Court in the case of Zodiac Energy Ltd. v. Assistant Commissioner of State Tax [R/Special Civil Application No. 13397 of 2024, order dated July 17, 2025] held that the revenue authority cannot invoke Section 74 and the extend

The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary No. 21165 of 2025, order dated August 29, 2025] dismissed the appeal filed by the revenue authorities against the Delhi High Court

The Hon'ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd Nagpur [SLP(C) Nos. 21104-21105/2025, order dated August 25, 2025] dismissed the Revenue's special leave petition, thereby affirming the Bombay High Co

The Hon'ble Delhi High Court in the case of Balaji Trading Co. v. Principal Commissioner, Department of Trade and Taxes, GNCTD [W.P.(C) 12169/2025 & CM APPL. 49636/2025, order dated August 13, 2025] directed the tax department to process the petition

The Hon'ble Allahabad High Court in the case of M/s Kesarwani Traders v. State of U.P. & Others [Writ Tax No. 1235 of 2025, order dated August 18, 2025] held that subsequent cancellation of the supplier's GST registration cannot by itself be the grou

The Hon'ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No. 4961 of 2025 dated April 23, 2025] set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alon

The Hon'ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P. (C) 6334/2025 & CM APPL.28843/2025 dated May 13, 2025] held that the discount given by manufacturers to retailers, prima facie,

The Hon'ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and Ors. [C.W.J.C. No. 4506 of 2025, dated April 23, 2025] disposed of the Writ Petition and upheld the blocking of ITC under Rule 86A of the Bihar Goods & Services Tax Rules,

The Hon'ble Gujarat High Court in Ajay Industries & Anr. v. Union of India & Ors. [SCA No. 2951 of 2025 dated April 16, 2025] held that once Input Tax Credit ("ITC") is reversed prior to issuance of a Show Cause Notice("SCN"), the authorities cannot

The Hon'ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. v. State of U.P. and Ors [Writ Tax No. 595 of 2023, dated April 15, 2025] dismissed the writ petition and upheld the penalty imposed under Section 129 of the Uttar Prades