Judgements by Bimal Jain

The Hon'ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated time period was made,technical glitch

The Hon'ble Delhi High Court inM/s. Spinns International v. Pr. Commissioner of Goods and Service Tax, [W.P.(C) 1989/2023 dated February 15, 2023] has set aside the Show Cause Notice ("SCN") and the consequential order for cancellation of GST Registr

The Hon'ble Bombay High Court in Gulf Oil Lubricants India Ltd. v. Joint Commissioner of State Tax & Ors. [Writ Petition No. 3097 of 2022 dated February 8, 2023] has directed the Revenue Department to incorporate measures to reduce the inflow of liti

The Hon'ble Allahabad High Court in M/s. Radha Fragnance v. Union of India and Others [Writ Tax No. 427 of 2019 dated February 14, 2023] affirmed the order of detention of goods and imposition of tax and penalty, on the grounds that the assessee was

The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd.[27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed,

The Hon'ble Orissa High Court in M/s. Y. B. Constructions Pvt. Ltd. v. Union of India and others [W.P.(C) No.12232 of 2021 dated February 22, 2023] has permitted the assessee to rectify the error of mentioning B2C instead of B2B in Form GSTR-1 at the

The Hon'ble Bombay High Court in Survival Technologies Pvt. Ltd. v. the Deputy Commissioner of Income Tax [Writ Petition No. 3035 of 2022 dated February 20, 2023] has set aside the notice issued under Section 148 of the Income Tax Act ("the IT Act")

The ITAT, New Delhi inACIT v. Sh. Sanjay Choudhary [ITA No.1274/Del/2020 dated January 23, 2023] has affirmed the decision of the Appellate Authority holding that the exemption claimed under Section 54F of the Income Tax Act, 1961 (“the IT Act”) woul

The ITAT, Pune in Mukesh PadamchandSogani v. ACIT, [ITA No.29/PUN/2022 dated January 30, 2023] has overturned the order passed by the Revenue Department for disallowing the Tax Deducted at Source ("TDS") to be provided to the assessee for the income

The Hon'ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31, 2023] has set aside the order cancelling GST Registration of the assessee due to non-filing of GST Returns for t