Judgements by Bimal Jain

The AAR, Andhra Pradesh in M/s Andhra Pradesh Medical Services and Infrastructure Development Corporation [TS-668-AAR(AP)-2022-GST dated December 22, 2022] held that the procurement and distribution of drugs, medicines and other surgical equipment by

The Hon’ble Calcutta High Court in M/s Shraddha Overseas Private Limited & Anr. v. The Assistant Commissioner of State Tax [M.A.T No.1860 of 2022 dated December 16, 2022] set aside the order passed by the Revenue Department cancelling Goods and Servi

The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892 of 2016 dated December 22, 2022] has held that mere non-payment of tax or non-discharge of liability does not suffic

The Hon'ble Karnataka High Court in M/s.Al Tisource Business Solutions Pvt. Ltd. v. Deputy Commissioner of Central Tax, GST Commissionerate, Bengaluru [Writ Petition No.459 of 2022 (T-RES), dated November 10, 2022] set aside the order passed by the D

The Hon'ble Telangana High Court in M/s S.B. Traders. v. The Superintendent [W.P. Nos. 39498 & 39502 of 2022 dated October 28, 2022] set aside the orders passed by the Revenue Department cancelling Goods and Services Tax ("GST") Registrations of the

The AAR, Odisha in Das & Sons [Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022] has held that 'Raula Gundi' is nothing but chewing tobacco (without lime tube) therefore, will be covered under HSN Code '2403 9910' and will attract 28% Goods a

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