Judgements by Bimal Jain

The CESTAT, Chennai in Commissioner of Service Tax v. M/s. Ad2pro Global Creative Solutions Pvt. Ltd. [Service Tax Appeal No. 40175 - 40177 of 2017 dated May 26, 2023] has held that, denial of CENVAT credit for non-registration of premises is not jus

The CESTAT Bangalore in M/s. Steel Authority of India Ltd. v. The Commissioner of Central Excise [Appeal No. E/562/2008 dated May 25, 2023] set aside the order demanding excise duty on differential quantity of goods based on the ER-1 returns as again

The Hon'ble Calcutta High Court in Pramod Kumar Madhogarhia v. The Union of India & Ors. [MAT 729 of 2023 with I.A. No. CAN 1 of 2023 dated May 12, 2023] has set aside the Show Cause Notice ("SCN") issued under Section 148A(b) of the Income Tax Act,

The Hon'ble Karnataka High Court in the case of Sri Annadurai Muniswamy v. the Additional Commissioner Office of the Commissioner of Central tax [W.P. No. 3966 of 2023 dated April 6, 2023] ordered assessee to file an application for revocation of can

The Hon'ble Madras High Court in the case of Nitesh Jain Mangal Chand v. The Senior Intelligence Officer [W.P.No.18776 of 2022 dated April 3, 2023] held that, delay in issuing the Show Cause Notice ("SCN") cannot justify the continuation of the attac

The Hon'ble Jharkhand High Court in Madhu Korah v. Income Tax Department through Director General [W.P (T) No. 538 of 2022 dated May 03, 2023] had directed the Assessing Officer ("the AO") to allow cross-examination of witness by the assessee in acco

The AAR, Telangana, in the matter of M/s. Comsat System Private Limited [Advance Ruling No. 51/2022 dated October 20, 2022] rejected the application for advance ruling of the assessee by holding that, the ruling passed by the AAR, Telangana is only a

The Hon'ble Orissa High Court in Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha, Banijyakar Bhavan & Ors. [W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023] had stayed the demand of penalty and interest raised by the Reve

The Hon'ble Gujarat High Court in M/s. Radhe Packaging v. Union of India [R/s Special Civil Application No. 5673 of 2023, dated April 5, 2023] has directed the assessee to approach the Revenue Department to avail the benefit of the Notification No 03

The Hon'ble Orissa High Court inthe case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the C