Judgements by Bimal Jain

The Hon'ble AAAR, Karnataka, in the matter of M/S. Ncs Pearson Inc.,[Order No. KAR/AAAR/07/2020-21 (dated, November 13, 2020)] held that,the scoring done by the human scorer is to be regarded as being within the realm of minimum human intervention.Se

The Hon'ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao ("Petitioner") from appearing physically in Delhi to record statement in alleg

The Hon’ble Appellate Authority, GST,Andhra Pradesh, in the case ofOmsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)]held that best judgment assessment under Section 62(1) of Central Goods and

The Hon'ble Supreme Court of India in M/S. V.V.V. And Sons Edible Oil Ltd. v. The State of Tamil Nadu &Ors. [Civil Appeal No. 3964 of 2020 dated December 04, 2020] disposed of the appeal filed against the judgment passed by the Hon'ble Madras High Co

The Hon'ble Kerala High Court in the case of Quality Enterprises v. Assistant State Tax Officer [W.P. (C) No. 18212 of 2020 dated September 18, 2020] has held that bank guarantee shall not be encashed till such time where assessee preferred appeal ag

The Hon'ble AAR Odisha, in the matter of Tokyo Electric Power Co.[Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited ("OPTCL") is not impor

The Hon'ble CESTAT, New Delhi, in Jayaswal Neco Industries Ltd. vs. Commissioner of Customs, Central Excise and Service Tax - Raipur [Service Tax Appeal No. 50893 of 2015 (dated, October 07, 2020)] held that, the assessee could not be held to be liab

The Hon'ble Madhya Pradesh High Court, in Akash Garg vs. State of M.P. [W.P. No.16117/2020 (dated, November 19, 2020)], held that statutory procedure prescribed for communicating show-cause notice ("SCN") or order under Rule 142(1) of Central Goods a

The Hon'ble National Anti-Profiteering Authority (NAA), in the case of DGAP vs. Hardcastle Restaurants [Case No. 79/2020 datedDecember 9, 2020] held that, the Hardcastle Restaurants ("Respondent") has committed an offence by denying the   benefit of

The Hon'ble Gujarat High Court in Anant Jignesh Shah vs. Union of India [R/Special Civil Application No. 12712 of 2020 dated November 6, 2020] set aside the order and held that the show cause notice under Section 130 of the Central Goods and Services