Judgements by Bimal Jain

The CESTAT bench of Ahmedabad ("the Tribunal") in the case of Marwadi Shares & Finance Ltd. v. C.C.E &S.T.-Rajkot (Service Tax Appeal No. 12087 of 2017) held that the Service Tax is not liable to be paid on the amount collected from the customer as i

The Hon'ble Bombay High Court ("the High Court") in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022dated November 17,2022] allowed Petitioner to submit a physical application for restoration of Goods and Services Tax ("GST") regis

The Hon'ble High Court, Jharkhand ("the High Court") in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner ("the Respondent")

The Hon’ble Supreme Court ("the Supreme Court") in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022held that in case of transfer of Assessing Office

The CESTAT bench of Ahmedabad ("the Tribunal") in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST(Service Tax Appeal No. 10193 of 2017)dated November 18, 2022 held that payment of one-time premium under renting of immovable property services

The Telangana State Appellate Authority for Advance Ruling ("TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority ("the AAR") of not

The Hon'ble Orissa High Court, ("the High Court") in Sri MunaPani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assess

The CESTAT, therefore, held that the CBEC was not given authority under Section 93 of the Finance Act, hence it is not permitted to provide exemptions or alter those already granted by the Central Government. As a result, the CBEC's circular cannot c

The Hon'ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the d

The Hon'ble Orissa High Court, in the case of M/s. Bhanjadeo Constructions v. State of Odisha & Others, [W.P.(C) No.38497 of 2021] granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST dep