Judgements by Bimal Jain

In Directorate General of CGST Intelligence (Delhi East Unit) v. Saurav Gupta [Bail Application No. 1423/21 decided on July 28, 2021] Saurav Gupta ('the Respondent”), 90% shareholder of M/s Saurav Beverages Private Limited ('the Company”) filed antic

In M/s. Nupur Viniyog Private Limited v. Commissioner of CGST & CX, Kolkata South Commissionerate [Service Tax Appeal No.75701 of 2018 decided on July 9, 2021] M/s. Nupur Viniyog Private Limited ('the Appellant') filed refund of Service Tax paid on t

The Hon'ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interes

The Hon'ble CESTAT, Bengaluru, in the matter of M/s Chariot International Pvt. Ltd. v. Commissioner of Central Tax [Central Excise Appeal No. 20158 of 2020 dated June 17, 2021] set aside the order passed by the Commissioner (Appeals) disallowing the

In M/s.Joseph Tea Company ltd. v. State Tax Officer [WP(C)No. 17235 of 2020 decided on June 17, 2021] M/s. Joseph Tea Company ltd. ('the Appellant') is a registered dealer under the Kerala Value Added Tax Act ('the Kerala VAT Act'), had migrated from

In M/s. Nezone Tubes Limited v. The Assistant Commissioner (CT) [W.P. No. 4176 of 2014 and M.P. No. 2 of 2014 decided on July 14, 2021] M/s. Nezone Tubes Limited ('the Petitioner') filed a writ petition on the issue that whether the benefit of Input

In M/s. Air India Ltd. v. Commissioner of Customs [Custom Appeal No. 40035 of 2021 – SM dated July 09, 2021], M/s Air India Ltd. ('the Appellant') was granted custodianship permission for the export of cargo. The Appellant, as a custodian, are duty b

In Ashok Kumar B. Chowatia v. Joint Commissioner of Income Tax (TDS), Chennai [W.P. Nos. 31167, 31170, 31172, 31174 of 2018, W.M.P. Nos. 36373, 36376 and 36379, 36380 of 2018 dated April 16, 2021]. Ashok Kumar B. Chowatia ('the Petitioner') challenge

In Re: Global Gruh Udyog [Advance Ruling No. GUJ/GAAR/R/21/2021 decided on July 8, 2021] Global Gruh Udyog ("the Applicant") raise issue w.r.t. classification of puri papad and unfried papad ("Impugned goods").

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