Judgements by Bimal Jain

The Hon'ble Gujarat High Court, in M/s Surat Mercantile Association v. Union of India [R/Special Civil Application No. 13289 of 2020 with Civil Application No. 1 of 2020 in R/Special Civil Application No. 13289 of 2020, decided on December 18, 2020]

The Hon'ble Delhi High Court in RCI Industries and Technologies Ltd. v. Commissioner DGST Delhi &Ors. [W.P.(C) 121/2021 decided on January 7, 2021] dismissed the writ application filed to impugn the search action at the business premises on the groun

The Hon'ble Bombay High Court in Sunil Kumar Jha and Akshay Chhabra v. Union of India &Ors. [Writ Petition (ST) No. 5484 of 2021 & Writ Petition (ST) No. 5486 of 2021, decided on March 11, 2021] granted bail to the accused arrested under Section 69 o

The Hon'ble AAR, Uttar Pradesh in the matter of M/S. Dwarikesh Sugar Industries Limited [Order No. 52, dated January 22, 2020] held that expenses incurred towards Corporate Social Responsibility ('CSR') by the Company in order to comply with requirem

The Hon'ble AAAR, Uttar Pradesh in the matter of SPFL Securities Ltd. [Order No. 06/AAAR/18/4/2019, dated April 18, 2019] held that Goods and Services Tax ('GST') is not liable to be paid on delayed payment charges recovered from the client towards t

The Hon'ble Bombay High Court in Kiran Gems Private Limited v. Union of India and Ors. [Writ Petition No. 1135 of 2019, decided onJanuary 29, 2021] quashed the notice/intimation demanding audit of a private entity by Central Excise Revenue Audit ('CE

The Hon'ble Gujarat High Court in Bhumi Associate v. Union of India [R/Special Civil Application Nos. 2426, 2515, 2618 and 3196 of 2021 decided on February 18, 2021] passed an interim order directing the CBIC and Chief Commissioner of Central/State T

The Hon'ble Rajasthan High Court in Jodhpur Vidyut Vitran Nigam Ltd. v. UOI &ors. [D.B. Civil Writ Petition No. 9397/2018, decided on February 5, 2021] quashed Para 4(1) of Circular No. 34/8/2018-GST dated March 1, 2018

The Hon'ble Punjab & Haryana High Court in Kaushal Kumar Mishra vs. Addl Director General & anr [CWP-21387-2020 (O&M), decided on February 12, 2021] dismissed the petition and refused to interfere with the investigations undertaken by the competent a

The Hon'ble Gujarat High Court in M/S Deepak Print v. Union of India [R/Special Civil Application No. 18157 of 2019, decided on March 9, 2021] directed the revenue department to allow the rectification of entries in the Form GSTR-3B return for the Mo