Judgements by Bimal Jain

The Hon'ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of

The Hon'ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit ("ITC") passed by the Assista

The Hon'ble Patna High Court ("the High Court") in the case of M/s. Cement House v. UOI [W.P.(C) No. 15680 of 2022] dated December 09, 2022, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principl

The Hon'ble Chhattisgarh High Court in M/s GordhandasGobindram v. State of Chhattisgarh [WPC No. 5471 of 2022 dated December 20, 2022] allowed the petition filed by the assessee to seek reimbursement of the additional tax liability on implementation

The Hon’ble Calcutta High Court ("the High Court") in the case of M/s. KK Agarwal and Sons HUF v. Income Tax Officer (WPA 25770 of 2022) dated December 14, 2022, held that Income Tax authorities can initiate afresh proceedings if the previous proceed

The Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s. Bathinda Industrial Gases Pvt. Ltd. v. Commissioner of Central Goods and Services Tax [Excise Appeal No. 52053 of 2019]dated November 30, 2022, held

The ITAT, Ahmedabad in the case of M/s. Accra Pac (India) Pvt. Ltd. v. D.C.I.T [ITA No. 514/Ahd/2018 dated November 07, 2022], partially allowed the appeal of the assessee against the order passed by the Revenue Department confirming the addition of

The ITAT, Pune in Messung Systems Private Limited v. ITO [ITA No.683/PUN/2018 dated November 7, 2022] partly allowed the appeal of the assessee against the order passed by the Revenue Department holding that the expenses incurred for pre- operative n

The Hon’ble Supreme Court ("the Supreme Court") in the case of Joint Commissioner of Income Tax v. M/s. Chambal Fertilizers & Chemicals Limited [SLP(C) No. 7379 of 2019] dated December 14, 2022, held that the term "tax" under Section 40(a)(ii) of the

The CESTAT, Ahmedabad in the case of M/s. Bright Engineering Works v. CCE & ST Daman and Surat [Excise Appeal No. 10493 of 2014 and Excise Appeal No. 12764 of 2019,dated December 15, 2022], set aside the order passed by the Revenue Department rejecti