Judgements by Bimal Jain
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Indivisible composite works contracts are not chargeable to Service tax prior to June 2007
Bimal Jain 24 August 2022 at 09:40
The Hon'ble Supreme Court of India in the matter of M/s. Total Environment Building Systems Pvt. Ltd. v. The Deputy Commissioner of Commercial Taxes & Ors.[CIVIL APPEAL NOS. 8673-8684 OF 2013 dated August 02,2022] upheld the decision of the Commissio
No ITC on invoices raised for the past period as hit by Period of Limitation
Bimal Jain 23 August 2022 at 09:34
The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit ("ITC") on monthly rental tax invoices raised after the expiry of the period of limitation.
SC direction to Open GSTN portal available to any aggrieved assessee
Bimal Jain 23 August 2022 at 09:34
The Hon'ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd,v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022] has clarified that the benefit of the Supreme Court decision directing the Government to ope
The Hon'ble Calcutta High Court in Mr.Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed the assessee to appear before the Revenue department in response to the summon issued under Section 70 of the Centra
The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can't be condoned.
The Hon'ble Calcutta High Court in Principal Commissioner of Income Tax - 1, Kolkata v. M/s. Beekay Steel Industries Limited,[No.- ITAT/177/2021 IA No.GA/1/2021 and IA NO.GA/2/2021] has held that when the assessee adjusted excise duty payable on clos
C&F agent Service is admissible input service
Bimal Jain 22 August 2022 at 14:09
The CESTAT, Ahmedabad in M/s. NITCO LIMITED v C.C.E. & S.T.-DAMAN [Excise Appeal No.13016 of 2019] has held that the Clearing and Forwarding ("C&F") agent service is an admissible input service in the terms of Rule 2(l) of the CENVAT Credit Rules, 20
ITC denied if buyer having knowledge of investigation going on against his supplier
Bimal Jain 16 August 2022 at 16:17
The Hon'ble High Court of Madhya Pradesh in the matter of M/s Dhara Enterprises v. Appellate Authority & Joint Commissioner [Writ Petition No.27676 of 2019 dated May 12, 2022] has upheld the order passed by the Revenue Department imposing the tax lia
Refund allowed of IGST paid by assessee on ocean freight charges
Bimal Jain 16 August 2022 at 16:11
The Hon'ble High Court, Gujarat in the matter of M/S Louis Dreyfus Company India Private Limited v. Union of India [SPECIAL CIVIL APPLICATION NO. 11540 of 2021 dated July 07, 2022] has directed the department to grant refund of Integrated Goods and S
The Hon'ble Madras High Court in J.Ananad and K.Sivamani v. The Assistant Commissioner of Customs, Customs Division, Nagapattinam [Crl.O.P.No.14526 of 2020 and Crl.M.P.No.5548 of 2020 dated July 20, 2022] held that, the Magistrate without examining a
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