Judgements by Bimal Jain

The Punjab and Haryana High Court in the case ofM/s. Samyak Metals Pvt. Ltd. v. Union of India and Others [CWP No.26529 of 2022 dated May 24, 2023] directed the Revenue Department to return the amount paid by the assessee during the search proceeding

The Hon'ble Gujarat High Court in the case of M/s. RHC Global Exports Pvt. Ltd. v. Union of India [R/Special Civil Application No. 5978 of 2023 dated June 06, 2023] held that GST authorities have power to conduct search and seizure against the assess

The Hon'ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act

The Hon'ble Tripura High Court in M/s. SR Constructions v. The Union of India and Ors.[W.P.(C) No. 399 of 2022 dated April 4, 2023]held that the assessee is entitled to take Input Tax Credit ("ITC") on taxable works contract services availed for the

The ITAT, Ahmedabad in the case of M/s.Joshi Technologies International Inc. v. The Asst. Director of Income Tax [ITA Nos. 3456/Ahd/2010 & 3195/Ahd/2011, dated May 19, 2023] held that oil wells are plant and machinery, and accordingly, higher depreci

The AAR, Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023] held that where parties entered into 2 distinct and separate agreements, one for supply of goods and another for works contract services in

The Hon'ble Calcutta High Court, in the case of J. L. Enterprises v. Assistant Commissioner, State Tax [W.P.A. No. 12132 of 2023 dated May 25, 2023] held that cash-credit facility is not a debt, thus cannot be attached through provisional attachment

The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023] held that if refund overlaps with the period for which the demand has been confirm, the assess

The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], while quashing the impugned order, set aside the liability, and held that the appellant is eligible to adjust

The CESTAT, Chennai in the case of M/s. Same Deutz – Fahr India (P) Ltd. v. Commissioner of GST & Central Excise(Customs Appeal No.42175 of 2014, dated May 26, 2023) allowed the Export Oriented Unit (“EOU") and financing company jointly to enjoy the