Judgements by Bimal Jain

The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project [Ruling No. 15/2022-23 dated March 27, 2023], ruled that the service provider has to charge GST on the whole amount of the bill including i.e. monthly rental

The Hon'ble Madras High Court in the case of Tvl. Sri Maharaja Industries v. The Assistant Commissioner (ST) (FAC) [W.P Nos. 16075, 16077, 16080 and 16082 of 2023 and W.M.P.Nos.15499, 15500, 15501, 15502, 15506, 15508, 15509 & 15511 of 2023, dated Ma

The ITAT, Pune in M/s. Pushpak Steel Industries Pvt. Ltd. v. ACIT, Circle-10, Pune [ITA No. 301/PUN/2023 dated on May, 16, 2023] allowed the depreciation or other expenses on maintenance of the vehicles used by the director employees by treating it b

The CESTAT, Chennai in M/s. T.A.F.E Access Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No. 526 of 2012 dated May 26, 2023] set aside the order demanding Service Tax on cost of the spares/materials used for providing the free serv

The ITAT, Ahmedabad in the matter of the DCIT, Central Circle-1(1), Ahmedabad v. NBM Iron & Steel Trading Pvt. Ltd. [ITA No. 205/Ahd/2022, dated May 17, 2023]held that if an assessee during a survey surrendered his income and later showed that income

The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated March 10, 2023) has held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam (“UP Jal Nigam”), a government auth

The Hon'ble Delhi High Court in M/s McDonalds India Pvt Ltd. v. Additional Commissioner, CGST Appeals – II, Delhi & Anr. [W.P.C No. 11430 of 2022 dated May 18, 2023] has set aside the order denying refund oftax paid on inputs, on the ground that, the

The CESTAT, Chennai in Commissioner of Service Tax v. M/s. Ad2pro Global Creative Solutions Pvt. Ltd. [Service Tax Appeal No. 40175 - 40177 of 2017 dated May 26, 2023] has held that, denial of CENVAT credit for non-registration of premises is not jus

The CESTAT Bangalore in M/s. Steel Authority of India Ltd. v. The Commissioner of Central Excise [Appeal No. E/562/2008 dated May 25, 2023] set aside the order demanding excise duty on differential quantity of goods based on the ER-1 returns as again

The Hon'ble Calcutta High Court in Pramod Kumar Madhogarhia v. The Union of India & Ors. [MAT 729 of 2023 with I.A. No. CAN 1 of 2023 dated May 12, 2023] has set aside the Show Cause Notice ("SCN") issued under Section 148A(b) of the Income Tax Act,