Judgements by Bimal Jain
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Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification
Bimal Jain 19 September 2022 at 17:02
The Hon'ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465 of 2021 dated September 5, 2022] remanded back the matter to the assessing authority for reconsidering the refund claimed by the ass
Quashed the detention order passed by non-jurisdictional authority
Bimal Jain 19 September 2022 at 13:33
The Hon'ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of 2022 and W.P.M Nos. 14157 & 14159, 14158 & 14161, 14163 & 14167, 14160 & 14162, and 14164 & 14166 of 2022 dated September
The assertion of clandestine removal cannot be proved merely by the testimony of some transporters
Bimal Jain 19 September 2022 at 13:21
The Hon'ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise Appeal No. 204 of 2019 dated September 8, 2022] held that the accusations of clandestine removal cannot be confirmed merely based on
The Hon'ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh BhabootmalSalecha [CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022] held that for the interim release of goods under Section 110A of the Customs Act, 1962 ("the C
The Hon'ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating tha
Exporters cannot be denied the MEIS benefit due to technical errorin the electronic system
Bimal Jain 12 September 2022 at 16:23
The Hon’ble Madras High Court in M/s Gupta Hair Products (P) Ltd. V the Additional Director General of Foreign Trade [W.P.No.25860 of 2021 dated July 7, 2022] held that, due to technical error or lacunae in the electronic system, exporters cannot be
Expiration of e-way bill and minor negligence will not amount to tax evasion
Bimal Jain 12 September 2022 at 16:23
The Hon'ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the m
Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @18%
Bimal Jain 07 September 2022 at 09:38
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022] has held that the amusement park ride karts ("the Product") cannot be classified as Motor Vehicle and will attract GST @ 18% under HS
Refund on Extra Duty Deposit should be automatic under the Customs Act
Bimal Jain 06 September 2022 at 17:38
The CESTAT, Ahmedabad in the matter of M/s China Steel Corporation India Pvt Ltd v. C.C.-Ahmedabad [Final Order No. A/ 10817 /2022 dated July 26,2022] has held that the assessee would be entitle to automatic refund of Extra Duty Deposit ("the EDD") w
One line order dismissing the appeal on ground of delay in submission is invalid
Bimal Jain 27 August 2022 at 16:55
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the
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