Judgements by Bimal Jain

In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons ('the Petitioner') is a partnership firm, involved in the activity of manufacture of knitted and c

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penal

In M/s. Anand and Anand v. Union of India & Ors. [W.P.(C) 2354/2021 & CM APPL. 6889/2021, decided on May 24, 2021], the Hon’ble High Court of Delhi imposed the cost of Rs. 20,000 on Audit-I and GST EAST ('the Respondents') for non-appearance and non-

In Naresh Kumar Goyal v. National Faceless Assessment Centre & Ors. [W.P.(C) 6245/2021 & CM APPLs. 19753-54/2021 decided on July 12, 2021], Naresh Kumar Goyal ('the Petitioner') challenged the show cause notice and the draft assessment order both dat

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