Judgements by Bimal Jain

The AAR, Rajasthan, in M/s. Uvee Glass Private Limited [Advance Ruling No: RAJ/AAR/2023-24/05 dated June 30, 2023] held that, Input Tax Credit ("ITC") of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or struct

The Hon'ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023 of August 10, 2023] set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be

The Hon'ble Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others [W.P (C) No. 25096 of 2023 dated August 09, 2023] held that, the assessee is required to deposit entire disputed demand within 15 days if the assessee i

The Hon'ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P [Writ Tax No. 981 of 2023 dated August 22, 2023] set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not required to request fo

The Hon'ble Allahabad High Court in Ravinder Nath Sharma v. Union of India [Criminal Misc. Bail Application No. 26376 of 2023 dated July 10, 2023] granted the bail to the assessee on some conditions and held that the arrest was made without justifiab

The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated August 03, 2023] held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as "Automatic data processing mach

The Hon'ble Supreme Court in Industrial Development Bank of India v. Superintendent of Central Excise and Customs and Others [Civil Appeal No. 2568 of 2013 dated August 18, 2023] set aside the order passed by the division bench of the Hon'ble Andhra

The Hon'ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) [W.P. No. 18311 of 2023 dated June 20, 2023] dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cann

The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jur

The Hon'ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd [Review Petition (Civil) No. 1017 of 2023 dated August 18, 2023] allowed the review petition by recalling the judgement dated April 10