Judgements by Bimal Jain

The Hon’ble Jharkhand High Court in M/s Shivam Hi Tech Steels Pvt. Ltd v. State of Jharkhand [W.P.(T) No. 1823 of 2021 dated December 21, 2022] directed the assessee to seek alternative statutory remedy of appeal against the order of demand and deten

The AAR, Rajasthan in the matter of M/s University of Kota [Advance Ruling No. RAJ/AAR/2022-23/16 dated November 11, 2022] has held that the affiliation provided by the University of Kota to its constituent colleges for imparting education is a suppl

The Hon'ble Delhi High Court in M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors [W.P.(C) 9834/2022 dated December 20, 2022] has held that the amount deposited during search proceedings without an acknowledgement of acceptance issued in F

The Hon'ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC)[W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022] has held that dealers cannot be compelled to carry forward Input Tax Cr

The Hon'ble Gujarat High Court in Dee Cubes Diamonds Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 22875 of 2022 dated December 16, 2022] has held that the Show Cause Notice ("SCN" that does not contain reason to justify the cancella

The Hon'ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022, dated December 2, 2022] has held that the Assessees are not to be dragged to the Court when in fact there is n

The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has ruled that training provided by a training service provider neither leads to grant of any qualification recognised by

The AAR, Chhattisgarh in the matter of M/s Prahallad Ray Rekhraj Agarwal [AdvanceRulingNo. STC/AAR/04/2020/39 dated October 8, 2020] has ruled that no Goods and Services Tax ("GST") will be chargeable on the hiring of a transportation vehicle by a Go

The Hon'ble Allahabad High Court in M/s Johnson Matthey Chemicals India Private Limited v. Commissioner of Commercial Tax [Sales/Trade Tax Revision No. 360 and 361 of 2022 dated December 22, 2022] set aside the order passed by the Commercial Tax Trib

The AAR, Chhattisgarh in the matter of M/s Dee Vee Projects Limited [Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020] has ruled that the Notification amending the tax rate from 18% to 12% on Composite Supply of Works Contract can only be