CA Day celebration 2024 Easy Office
LCI Learning

Judgements by Bimal Jain

View Full Profile


The Hon'ble Madras High Court in C. Ekambaram v. Assistant Commissioner of GST And Central Excise [W.P. No. 12380 Of 2024 dated June 7, 2024], held that fresh opportunity be granted for personal hearing and filing of reply when Show Cause Notice ("th

Posted in GST |   33 Views



The Hon'ble Madras High Court in Perfect Assayers (P.) Ltd. v. State Tax Officer (ST) [W.P. No. 12083 of 2024 dated June 03, 2024] allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in

Posted in GST |   54 Views



The Hon'ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on mer

Posted in GST |   47 Views



The AAR, Gujarat in the case of M/s. Dormer Tools India Pvt Ltd [Advance Ruling no. GUJ/GAAR/R/2024/12 dated May 30, 2024], ruled that the nominal amount deducted by the Applicant from employee salary would not be considered as supply of services as

Posted in GST |   59 Views



The Hon'ble Rajasthan High Court in Reliance Chemotax Industries Ltd. v. Union of India [Civil Writ Petition No. 6961 of 2023 dated May 13, 2024] has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining

Posted in GST |   524 Views



The Hon'ble Delhi High Court in the case of Samsung India Private Limited v. Union of India [W.P. (C) No. 7351 of 2024 dated May 21, 2024] allowed the writ petition and set aside the Impugned Order and Show Cause Notice on the ground that the reply a

Posted in GST |   62 Views



The Tamil Nadu AAR, in the matter of M/s. Sunwoda Electronic India Private Limited [Advance Ruling No. 06/ARA/2024 dated April 30, 2024], has held that sale of goods from third-party free trade warehousing zone ("3P FTWZ") on 'as is where is' basis t

Posted in GST |   320 Views



The Hon'ble Delhi High Court in the case of Rajkumar Singhal v. Goods and Services Tax Network [W.P. (C) NO. 3773 OF 2024 dated March 14, 2024] allowed the writ petition and set aside the Show Cause Notice ("SCN") and Form GST REG 31 on the ground th

Posted in GST |   64 Views



The Hon'ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhianav. AB Motions Pvt. Ltd. [Civil Appeal Diary No(s). 12044/2020dated May 17, 2024] has disposed the appeal filed by Revenue challenging earlier order passed in favour o

Posted in Service Tax |   42 Views



The Hon'ble Kerala High Court in the case of Faizal Traders Private Limited v. Deputy Commissioner, Central Tax and Central Excise, Palakkad [WP (C) No. 24810 of 2023 dated February 07, 2024] wherein the Hon'ble High Court upheld the Notifications re

Posted in GST |   67 Views