Judgements by Bimal Jain

The Hon'ble Allahabad High Court ("Allahabad HC") in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. - 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing wa

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of M/s Blue River Capital India Advisory Services LLP v. Commissioner of CGST & Central Excise, Mumbai East [Final Order No. A/87046-87047/2021 dated Novem

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of Mr. Subodh Menon v. Commissioner of Customs, ACC Mumbai [Final Order No. A/87045/2021 dated November 03, 2021], held that under the provisions of Custom

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of M/s FCI OEN Connectors v. Commissioner Of Central Tax & Central Excise, Cochin [Final Order No.20795/2021 dated October 21, 2021] held that when the

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of M/s. Dhiren Enterprise v. Commissioner of Customs (Adjudication), Mumbai [Final Order No. A/87107/2021 dated November 09, 2021], ruled that the propo

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of John's Cashew Company v. Commissioner of Customs, Cochin [Final Order 20792 /2021 dated October 18, 2021], allowed the refund of 4% of Special Additi

The Hon'ble Karnataka Authority for Advance Ruling ("the Karnataka AAR") in the matter of M/s. Devanahalli and Hosakote Taluks MSPC [Advance Ruling No. KAR ADRG 56/2021 dated October 29, 2021], ruled that Pushti is classified under HSN code 1106. If

The Hon'ble Punjab and Haryana High Court ("Punjab and Haryana HC") in the matter of SBI Cards & Payment Services Limited v. Union of India and others [CWP-8108-2021 (O&M) dated October 08, 2021], directed the Authority to refund GST worth Rs. 108 cr

In Rasi Nutri Foods [Order No. 39 AAR/2021 dated October 21, 2021] Authority for Advance Ruling, Karnataka ("KAAR") held that Notification 39/2017 Central Tax (Rate) dated October 18, 2017 ("Concessional Rate Notification") read with G.O.M's No. 140

The Hon'ble Income Tax Appellate Tribunal, Delhi ("ITAT") in the matter of Honda Motorcycle and Scooter India Pvt. Ltd. v.  ACIT, Circle: 4 (1) New Delhi [ITA. No. 477/Del/2021 dated November 09, 2021], directed the Assessing Officer ("AO") to delete