Judgements by Bimal Jain

The CESTAT, Chennai in M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014 dated June 14, 2023]set aside the order levying service tax on total rent received by co-owners jointly and held that the income re

The AAR, Telangana in M/s. Raminfo Limited [TSAAR Order No.02/2023 dated April 03, 2023] ruled that assessee can claim Input Tax Credit ("ITC") on purchase of 7-seater vehicle which will be transformed into an ambulance for further supply.

The ITAT, New Delhi in The ACIT, Circle-47(1), New Delhi v. Ashish Bansal [ITA No.7427/Del/2018 dated June 2, 2023]dismissed the Appeal of the Revenue Department and held that the Commissioner has correctly deleted the addition made by the Assessing

The Hon'ble Madras High Court in the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST) [W.P. Nos. 10371 to 10373 of 2023 and W.M.P Nos. 10334 to 10336 of 2023 dated April 03, 2023] held that opportunity of being heard was not granted to the as

The Hon'ble Madhya Pradesh High Court in ConcordTieup Pvt. Ltd. v. State of MadhyaPradesh [Writ Petition No.26956 of 2022 dated April 25, 2023] quashed the order and remitted back the matter for afresh hearing in the case where the show cause notice

The Punjab and Haryana High Court in the case ofM/s. Samyak Metals Pvt. Ltd. v. Union of India and Others [CWP No.26529 of 2022 dated May 24, 2023] directed the Revenue Department to return the amount paid by the assessee during the search proceeding

The Hon'ble Gujarat High Court in the case of M/s. RHC Global Exports Pvt. Ltd. v. Union of India [R/Special Civil Application No. 5978 of 2023 dated June 06, 2023] held that GST authorities have power to conduct search and seizure against the assess

The Hon'ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act

The Hon'ble Tripura High Court in M/s. SR Constructions v. The Union of India and Ors.[W.P.(C) No. 399 of 2022 dated April 4, 2023]held that the assessee is entitled to take Input Tax Credit ("ITC") on taxable works contract services availed for the

The ITAT, Ahmedabad in the case of M/s.Joshi Technologies International Inc. v. The Asst. Director of Income Tax [ITA Nos. 3456/Ahd/2010 & 3195/Ahd/2011, dated May 19, 2023] held that oil wells are plant and machinery, and accordingly, higher depreci