Judgements by Bimal Jain
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Refund application cannot be rejected by the Department without recording reasons in order
Bimal Jain 08 December 2021 at 14:52
The Hon'ble Madras High Court in M/S. GNC Infra LLP v. Assistant Commissioner [W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021] set aside the orders rejecting refund application, solely on the ground that re
The Hon'ble Supreme Court of India in C.C.E. AND S.T., Surat I v. Bilfinder Neo Structo Construction Ltd. Civil Appeal No(s).674/2021 dated November 29, 2021] issued directives for the adoption of Information and Communication Technology ("ICT") for
The Kerala Authority of Advance Ruling ("Kerala, AAR") in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. KER/117/2021 Dated May 28, 2021], ruled that the sale of developed plots / land without receiving any advance from their cu
Directors/ managers can't be prosecuted and punished merely because the Company violated the law
Bimal Jain 07 December 2021 at 14:21
The Hon'ble Supreme Court ("SC") in the matter of Dayle De'Souza v. Government of India [SPECIAL LEAVE PETITION (CRL.) NO. 3913 OF 2020 dated October 29, 2021], held that a person cannot be prosecuted and punished merely because of their status or po
Quashed cancellation of GST registration order as no opportunity of being heard was given
Bimal Jain 06 December 2021 at 17:54
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
Registration is not a requirement for filling refund claim
Bimal Jain 06 December 2021 at 17:54
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
Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Bimal Jain 05 December 2021 at 18:49
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
Penalty demand and proposal of confiscation cannot be separated from Customs duty demand
Bimal Jain 03 December 2021 at 15:56
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
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