Judgements by Bimal Jain

The Hon’ble Madras High Court ('HC') in Anjappar Chettinad A/C Restaurants v. Joint Commissioner [W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021] held that provision of food and drink to be taken-away i

The Hon’ble Karnataka High Court ("HC") in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021] held that Goods and Service Tax ("GST") cannot be levied on the entire bet amount rec

The Hon'ble CESTAT, New Delhi in the case of M/s National Steel & Agro Industries Limited v. Principal commissioner [Final Order Nos. 51518-51519/2021 decided on May 25, 2021] quashed the demand under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 ('t

The Hon'ble Telangana High Court in case of M/S Golden Mesh Industries v. Assistant Commissioner State Tax [W.P. No. 7789 of 2021, dated March 31, 2021] set aside the best judgment assessment order passed for non-compliance with the request to file G

The Hon'ble Gujarat High Court in Trust For Reaching The Unreached Through Trustee v/s CIT [R/Special Civil Application No. 8977, 9370, 9760 of 2020 dated December 22, 2020] quashed and set aside the order rejecting the application for condonation of

The Hon'ble Delhi High Court in Gurcharan Singh v. Union of India & Ors. [W.P. (C) 5149/2021, dated May 21, 2021] quashed the notification imposing Integrated Goods and Services Tax ('IGST') on oxygen concentrators which are imported by individuals a

The AAR Uttar Pradesh, in the matter of North Shore Technologies (P.) Ltd. [Order No. 59 of 2020 June 29, 2020] has held that, arranging the transport facility for the employees by the company engaged in business of software development is not an act

The Hon'ble Gujarat High Court in M/S. Rajkamal Builder Infrastructure Private Limited v. Union of India [R/Special Civil Application No. 21534 of 2019, dated March 23, 2021] quashed and set aside the order issued by the Revenue Department in Form GS

The Hon'ble AAAR, Karnataka in Re: M/s Page Industries Limited [Order No. KAR/AAAR/05/2021, dated April 16, 2021] held that the promotional products/materials & marketing items which are distributed to their distributors/franchisee free of cost ('FOC

The AAAR, Tamil Nadu in the matter of M/S. ICU Medical India LLP [Order-in-Appeal No. AAAR/10/2021(AR), dated March 10, 2021] modified the ruling of AAR, Tamilnadu, to the extent that Goods and Services Tax ('GST') is leviable on the reimbursement by