Judgements by Bimal Jain

The Hon’ble High Court of Chhattisgarh, relied on the case of Valerius Industries v. Union of India [Special Civil Application No. 13132 of 2019 dated July 31, 2019] which stated that there has to be some relevance to establish the sufficiency of gro

The Kerala Appellate Authority for Advance Ruling ('the KAAAR') in matter of M/s Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] upholds the Order No. KER/76/2019 dated May 20, 2021, ('Impugned Order') passed

The Hon'ble Madras High Court in Greenwood Owners Association v. Union of India [W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association ('the RWA') only in excess of Rs. 7500/- p

The Hon'ble Uttarakhand Authority for Advance Rulings ('UAAR'), in the matter of M/s. Midas Foods (P.) Ltd. [Application No. 05 of 2020-21 dated October 15, 2020], held that Overseas Commission Agent is covered within the definition of the term 'inte

In Hindustan Aegis LPG Limited v. Commissioner of Excise, Mumbai-II [APPEAL No. E/51/2008 dated October 12, 2018], Hindustan Aegis LPG Limited ('the Appellant') had filed a refund claim of Modified Value Added Tax ('MODVAT') which was rejected by the

The Hon'ble Supreme Court of India in The Commissioner of Customs v. M/s Indo Rubber and Plastic Works [Civil Appeal No. 3685/2020 dated July 01, 2021] dismisses Revenue’s Special Leave Petition ('SLP') against the Customs Excise and Service Tax Appe

The Hon'ble Bombay High Court in case of M/s Minal Gems v. Union of India [WP. No. 7993 of 2021 dated July 07, 2021] directed the Adjudicating Authority to consider the prayers of provisional release of seized goods of the assessee, during the penden

In  M/s. Sri Avantika Contracts (I) Limited, [GST-AAR 05/2021 dated August 05, 2021], ;M/s. Sri Avantika Contracts (I) Limited ('the Applicant') has sought an advance ruling on the issues of applicability of Goods and Services Tax ('GST') on construc

In M/s. Tamil Nadu Labour Welfare Board [TS-399-AAR(TN)-2021-GST dated June 18, 2021], M/s. Tamil Nadu Labour Welfare Board ('the Applicant') seek an advance ruling on applicability of Goods and Services Tax ('GST') on registration of the Applicant a

In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').