Judgements by Bimal Jain

In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the revenue filed an appeal against Order-in-Appeal wherein the Commissioner (Appeals) remanded the matter on the ground of adjudic

In GMR Infrastructure Ltd. v. the Deputy Commissioner of Income Tax [ITA No. 1036 of 2017 decided on July 6, 2021] GMR Infrastructure Ltd. ("the Appellant") filed an appeal against order by ITAT, Bangalore w.r.t. to the issue that whether the Appella

The Hon'ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20400 of 2020, dated April 1, 2021] set aside the order passed by the Commissioner (Appeals) rejecting the refund

In Re: M/s. Vajra Infracorp India Private Limited [TSAAR Order No.03/2021 decided on July 19, 2021] wherein the assesee is provider of taxable services of construction of residential complexes.

In M/s. Tata Motors Ltd. v. DCIT(LTU)-2 [ITA No. 2397/Mum/2019 decided on June 25, 2021], M/s. Tata Motors Ltd. ('the Appellant') filed an appeal against the order of Commissioner of Income Tax (Appeals)-1, Mumbai ('the Respondent') computing set-off

In M/s. Tuli Motors through its Managing director & Anr v. Union of India &Ors. [W.P. (C) 6766/2021 decided on July 20, 2021] M/s. Tuli Motors ('the Petitioner') challenges the show cause notice dated April 19, 2021 ('SCN'), and the summons dated Oct

In M/s Imasen Manufacturing India Private Limited v. Assistant Commissioner, CGST Division-E, Behror [OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021], M/s Imasen Manufacturing India Private Limited ('the Appellant') is engaged in the manufacture of Ca

In M/s Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST [Excise Appeal No. 50790 of 2019 decided on July 23, 2021], M/s Nichiplast India Pvt. Ltd. ('the Appellant') closed down their manufacturing activities and surrendered their Registratio

In M/s. Steer Engineering Pvt. Ltd. v. The Addl. Commissioner of Income Tax [ITA No. 2070/Bang/2018 decided on July 22, 2021], M/s. Steer Engineering Pvt. Ltd. ('the Appellant') acquired the business of two companies namely Concord United Products Pv

In Durga Charitable Society v. JCIT [I.T.A. No. 4440/DEL/2015 decided on July 22, 2021] Durga Charitable Society ('the Appellant') is a Society duly registered under Society Registration Act, 1860 and is engaged in running various educational institu