Judgements by Bimal Jain

The Hon'ble Madras High Court in Larsen and Toubro Ltd. v. Deputy Commissioner (ST)-II [W.P. Nos. 28371, 28375 and 28378 of 2021 dated September 26, 2024]  held that any pre-deposit made under the VAT regime by debiting input tax credit (ITC) must be

The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. &Anr. v. Union of India & Ors. [WP(C) No. 719 of 2026, order dated February 17, 2026] held that although the statutory power under Section 70 of the Central Goods and

The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited v. Joint Commissioner of Central GST & Ors. [WP No. 8409 of 2025, order dated December 09, 2025] held that distribution of common input tax credit (ITC) through cross-charge mech

The Hon'ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana and Others [CWP-21628 of 2025, order dated January 31, 2026] held that mere payment of penalty under protest does not conclude proceedings under

The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods and Services Tax & Ors. [Writ Tax No. 852 of 2026 along with Writ Tax Nos. 859 of 2026, 861 of 2026 and 860 of 2026, order dated F

The Hon'ble Bombay High Court in the case of Manisha Rajiv Shroff v. Union of India & Ors. [Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026] held that service tax was not leviable on legal services rendered by an individual advocate

The Hon'ble Allahabad High Court in the case of Bambino Agro Industries Ltd. v. State of Uttar Pradesh and another [Writ Tax No. 2707 of 2025, order dated December 19, 2025] held that mere uploading of show cause notices or adjudication orders on the

A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately ₹1,00,00,000/- (Rupees One Crore) in cash from the premises of the Petitioner, exceeding the scope of Section 67 of t

A writ petition was filed challenging the denial of inter-state transfer of unutilized Input Tax Credit (ITC) pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transf

The Hon'ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. v. Asst. Commissioner of Commercial Taxes & Anr. [WRIT PETITION NO. 10989 OF 2025 (T-RES), order dated December 08, 2025] held that clinical-trial / clinical o