Judgements by Bimal Jain

M/s Mitsubishi Electric India Private Limited ("the Petitioner") entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019, with Mitsubishi Electric Corporation, Japan, the parent company wherein certain employees have been seco

The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retr

The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.-Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not l

The Hon'ble Calcutta High Court in the case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors. [WPA 1504 of 2023 dated August 7, 2023] allowed the writ petition and held that the Petitioner's appeal was dismissed by the Reve

The Hon'ble Madras High Court in the case of M/s. Parle Agro Private Limited v. Union of India & Ors. [W.P. No. 16608 & 16613 of 2020 dated October 31, 2023] allowed the Writ Petition and held that the Flavoured Milk is to be classified under Heading

The Hon'ble Supreme Court in the case of Principal Commissioner of Customs v. Rajendra Prasad Tak & Ors [Civil Appeal Nos. 6432-6433 of 2023 dated October 30, 2023] reinforces the primacy of the waterfall mechanism under the Insolvency and Bankruptcy

The Hon'ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order and

The Hon'ble Rajasthan High Court (Jaipur Bench) in the case of M/s. Nahar Industrial Enterprises Limited v. Union of India [Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023], allowed the Writ Petition and held that refund of Input Tax Cre

The Hon'ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil Appels No. 5822-5823 of 2023 dated November 6, 2023] allowed the appeal filed and held that, the Assessee can claim the full amount of In

The Hon'ble Madras High Court in the case of M/s. Chennai Silks v. The Assistant Commissioner, Tirupur[W.P. No. 29095 of 2023 dated October 12, 2023] allowed the Writ Petition and held that the Revenue Department has erred in passing the Assessment o