Judgements by Bimal Jain

The Competition Commission of India in the case of Rahul Sharma v. Cinema Ventures (P.) Ltd. [Case No. 07 of 2024 dated July 10, 2024], held that passing on the profit to the consumer is mandatory and as per Rule 133 (1) of the Central Goods and Serv

The Hon'ble Madras High Court in the case of P S K Engineering Construction & Co. v. Assistant Commissioner of GST & Central Excise [Writ Petition No. 13418 of 2024 dated June 10, 2024] held that there is no restriction in statute for Central GST aut

The Hon'ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 13522 of 2024 dated June 12, 2024], held that the refund application for excess tax paid must be filed by th

The Hon'ble Delhi High Court passed a common order in the case of Mohinder Kumar v. Pr. Commissioner of Delhi GST and connected matters [W.P. (C) 10869/2024 & Connected petitions dated August 30, 2024] held that an Adjudicating Authority shall not pa

The Hon'ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 13522 of 2024 dated June 12, 2024], held that the refund application for excess tax paid must be filed by th

The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. v. Commissioner, CGST & Central Excise [Final Order No's 58092-58097/2024 dated August 28, 2024] held that an assessee may genuinely believe that duty is not leviable, while th

The Hon'ble Andra Pradesh High Court in SomaprasanthKarampudi v. Union of India and Others [Writ Petition No. 14969/2024 dated July 29, 2024] remanded the writ petition and held that physical notices sent to the Petitioner being returned with noting

The Hon'ble Supreme Court in the case of M/s Grapes Digital Private Limited v. Principal Commissioner, CGST, Delhi & Ors. [Special Leave Petition (Civil) Diary No (s.) 35601/2024 dated September 06, 2024] granted leave and admitted SLP against Delhi

The Hon'ble Madras High Court in the case of M/s.Pithamber Distributors v. Assistant Commissioner (ST), Chennai [W.P. No. 11337 of 2024 dated April 30, 2024], allowed the writ petition, thereby setting aside the order passed citing lack of reasonable

The Hon'ble Supreme Court in the case of the Senior Intelligence Officer Directorate General of GST Intelligence and Ors. v. Vivek Narsaria [Special Leave Petition (Civil) No. 19943/2024 dated January 15, 2024] condoned the delay and issued notice to