Judgements by Bimal Jain

In Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd [WA NO. 914 OF 2021 dated July 22, 2021], the current application has been filed by the Department following the Writ Petition WP(C). No. 22304 OF 2020(K) dated October

In Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru [Writ Petition No. 45290 of 2019 (T-RES) dated July 02, 2021] Associate Decor Ltd. (“the Petitioner”) has filed the current petition challenging the endorsement No. ACCT

The Hon'le Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of ‘a

In Satender Kumar Antil v. Central Bureau of Investigation and Anr. [Special Leave to Appeal (Crl.)  No(s).  5191/2021 dated October 07, 2021], the Hon'ble Supreme Court of India in the current application has issued guidelines relating to the aspect

The Hon'ble Income Tax Appellate Tribunal, Pune ("the ITAT Pune") in the case of Income Tax Officer, Pune v. Roj Enterprises Pvt. Ltd. [ITA No.1292/PUN/2018 decided on October 8, 2021] has held that loss made by the Assessee due to bad weather and te

The Hon'ble Patna High Court, in M/s Manoj Kumar v. The State of Bihar and Ors. [Writ Petition No.17524 of 2021 decided on October 6, 2021] has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a re

The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 decided on October 5, 2021] has held that the Designated Committee under Sabka Vishwas (Legacy Dispute Resolution) Sche

In M/S. Frost Falcon Distilleries v. DCIT, Haryana [ITA No.7713/Del/2018 & ITA No.7946/Del/2018 (Cross Appeals) Assessment Year: 2008-09 dated October 07, 2021], M/S. Frost Falcon Distilleries ("Appellant") filed an appeal against Order dated Septemb

In Laxmi D. Gupta v. ITO, Mumbai [I.T.A. No. 6619/Mum/2019 Assessment Year: 2013-14 dated October 08, 2021], Laxmi Gupta ("the Appellant") filed an appeal impugning Order passed by Commissioner of Income Tax (Appeals) ("CIT(A)") dated July 29, 2019 i

In Kerala High Court Advocates' Association and Ors. v. The Assistant Commissioner SGST, Ernakulam [W.P. (C) No. 20304 of 2021 dated September 23, 2021], Kerala High Court Advocates' Association ("the Petitioner") filed a Writ Petition challenging GS