Judgements by Bimal Jain

No bar on investigation by different officers independently investigating different matters without any overlapping

Bimal Jain 13 March 2021 at 12:16

The Hon'ble Punjab & Haryana High Court in Kaushal Kumar Mishra vs. Addl Director General & anr [CWP-21387-2020 (O&M), decided on February 12, 2021] dismissed the petition and refused to interfere with the investigations undertaken by the competent a

Posted in GST | 130 Views

Assessee can rectify or revise Form GSTR-3B or GSTR-1

Bimal Jain 12 March 2021 at 16:49

The Hon'ble Gujarat High Court in M/S Deepak Print v. Union of India [R/Special Civil Application No. 18157 of 2019, decided on March 9, 2021] directed the revenue department to allow the rectification of entries in the Form GSTR-3B return for the Mo

Posted in GST | 152 Views

Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it's reversal

Bimal Jain 11 March 2021 at 17:42

The Hon'ble CESTAT Ahmedabad, in Pujan Builders Engineers & Contractors v. CCE and ST Vadodara-II [Service Tax Appeal No. 10516 of 2020, decided on February 11, 2021] set aside the order passed by the Commissioner (Appeals) rejecting the refund claim

Posted in Service Tax | 181 Views

Supreme Court: Period from 15.03.2020 to 14.03.2021 to be excluded from limitation period

Bimal Jain 09 March 2021 at 14:42

The Hon'ble Supreme Court of India in Re: Cognizance for extension of limitation [Suo Motu Writ Petition (Civil) No.3 of 2020, decided on March 8, 2021] lifted the extension of the limitation period for filing of cases, granted by the Court vide Orde

Posted in Others | 119 Views

Opportunity of being heard shall be given before passing of any order by the GST Authority

Bimal Jain 05 March 2021 at 14:50

The Hon’ble High Court of Gujarat in Alkem Laboratories Ltd. v. Union of India [R/Special Civil Application No. 994 of 2021, decided on February 4, 2021] quashed and set aside the order imposing liability of Service tax along with interest & penalty

Posted in GST | 163 Views

No service tax liability on license fee and other fee for grant of liquor license

Bimal Jain 04 March 2021 at 17:00

The Hon’ble CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the licens

Posted in Service Tax | 164 Views

Granted bail to the accused alleged of fraudulently availing, utilizing and passing on ineligible ITC of INR 314.25 Cr

Bimal Jain 03 March 2021 at 12:49

Posted in GST | 189 Views

SC directed UOI to file affidavit regarding technical glitches faced in filing GST TRAN-01

Bimal Jain 27 February 2021 at 14:30

The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India ("the Petitioner") to file an affidavit within 4 week

Posted in GST | 197 Views

Time period to file an appeal starts only when the order is uploaded on GST portal

Bimal Jain 26 February 2021 at 16:05

The Hon’ble Gujarat High Court in Gujarat State Petronet Ltd. v. Union of India [R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020] quashed and set aside the order passed by the Appellate Authority rejecting the appeal on the gr

Posted in GST | 241 Views

Power to attach bank account should be exercised strictly as it entails serious consequences

Bimal Jain 25 February 2021 at 16:19

The Hon'ble Delhi High Court in Proex Fashion Private Limited v. Government of India &Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant to proc

Posted in GST | 170 Views