Judgements by Bimal Jain

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In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').

Posted in GST |   172 Views



In KuppanGounder P.G. Natarajan v. Directorate General of GST Intelligence and others  [TS-400-HC(MAD)-2021-GST decided on July 29, 2021], KuppanGounder P.G. Natarajan ('the Petitioner';) filed a writ petition challenging the summons issued by the Di

Posted in GST |   130 Views



In M/s. Goodwill Auto's [Advance Ruling No. KAR ADRG 44/2021 decided on July 30, 2021], M/s. Goodwill Auto's ('the Applicant') has sought an advance ruling on applicability of Goods and Services Tax ('GST') on cost of the diesel incurred in the form

Posted in GST |   238 Views



In Re: Raja Radesh [Order No. 24/ARA/2021 dated June 18, 2021] the Raja Radesh ('the Applicant') of Krishna Bhawan Foods and Sweets approached Tamil Nadu Authority for Advance Rulings ('AAR') to seek advance ruling of 49 of its ready-to-cook products

Posted in GST |   191 Views



In Mcnally Bharat Engineering Company Limited and Anr. V Assistant Commissioner of The Income Tax, Circle 1(1) Kolkata And 6 Others [WPO 80 of 2020 decided on August 8, 2021], Mcnally Bharat Engineering Company Limited ('the Petitioner') filed a writ

Posted in Income Tax |   148 Views



The Hon'ble Supreme Court held that, the order passed by the Arbitrator under SIAC Rules is an order under Section 17(1) of the Arbitration Act and enforceable as an order of the Court under Section 17(2) of the Arbitration Act.

Posted in LAW |   161 Views



In the matter of Premier Sales Promotion Pvt. Ltd. [Advance Ruling No. KAR ADRG 37/ 2021 decided on July 30, 2021] Premier Sales Promotion Pvt. Ltd. ('the Applicant') was engaged in trading of vouchers (Gift vouchers, Cash-back vouchers and Multiple

Posted in GST |   297 Views



The Hon'ble High Court of Delhi on finding that the relevant refund applications had not yet been disposed of, directed the original Adjudicating Authority to decide the above matter within a period of six weeks in accordance with the law.

Posted in GST |   112 Views



In [Writ Petition no. 7063 of 2021], Telangana HC in it's order dated August 03, 2021 held that, M/S Deem Distributors Private ("the assessee/ the petitioner") cannot be asked to make payment towards tax, interest or penalty while investigation is un

Posted in GST |   214 Views



In Indian Institute of Management, Tiruchirappalli ('IIMT/ the Applicant') vide order no. 20/AAR/2021 dated June 18, 2021 the Hon’ble Tamil Nadu Authority for Advance Ruling ('TAAR') held that, Applicant is a government entity liable to TDS provision

Posted in GST |   232 Views




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