Judgements by Bimal Jain

The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG 26/2023 dated May 08, 2023] ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt

The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated May 08, 2023] ruled that solar home lighting systems are appropriately classifiable under tariff entry 9405 5040 and accordingly w

The Hon'ble Andhra Pradesh High Court in ThirumalakondaPlywoods v. The Assistant Commissioner [W.P.No.24235 of 2022 dated July 18, 2023] held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming Input Tax Cr

The CESTAT, Chennai in M/S. Hotel Shreelekha Regency Limited [Service Tax Appeal No. 40073 of 2014 dated July 14, 2023] set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject t

The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that the assessee is supplying goods to ration card holder and not to State government and since, the recipient is ration card ho

The Hon'ble Supreme Court in the matter of Paschimachal Vidyut Vitran Nigam Limited v. Raman Ispat Private Limited [Civil Appeal No. 7976 of 2019 dated July 17, 2023] held that Section 238 of the Insolvency and Bankruptcy Code, 2016 ("IBC") overrides

The AAR, Kerala, in the matter of M/s Best Money Gold Jewellery Ltd. [Advance Ruling No. KER/06/2023 dated March 02, 2023] ruled that value of gold will not diminish even if it is exchanged among 10 different users in a span of 2 years as a jewellery

The AAR, Gujarat, in the matter of Devendrakumar Rambhai Patel [Advance Ruling no. CUJ/GA ANN2O23/21 dated June 12, 2023] ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is a

The AAR, Kerala, in the matter of Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that the payment made to state government for the change of land description does not attracts GST since, the service provided by

The AAR, Kerala, in the matter of Paragon Polymer Products Private Limited[Advance Ruling No. KER/03/2023 dated March 02, 2023] ruled that ITC is admissible for goods purchased from outsourced vendors when the consideration is settled through book ad