Judgements by Bimal Jain
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Assessee allowed to file an appeal after the delay of a negligible period
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023]condoned the delay of period of limitation to file appeal before the Appellate Authority by th
Notice issued to non-existent company after its amalgamation is not valid under Income Tax
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Bombay High Court in CLSA India Private Limited v. the Deputy Commissioner of Income-Tax [Writ Petition No. 2462 of 2022 dated February 10, 2023] has set aside the notice under Section 148 of the Income Tax Act, 1961 ("the IT Act"), the o
Writ petition filed before the passing of the final order is premature and not maintainable
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed by the assessee challenging
The Hon'ble Madras High Court in M/s. P.K. Japee& Co. v. Deputy Commissioner of GST and Central Excise and Ors.[W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cau
The ITAT, Delhi in Smt. Shivani Madan v. ACIT [ITA No. 1642/Del/2020 dated January 5, 2023] has held that the husband and wife will have equal shares in the house property purchased by them as joint owners, wherein, the sale deed had been executed an
Refund claims cannot be considered as dubious on the basis of erroneous findings
Bimal Jain 17 February 2023 at 11:55
The Hon'ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held
Demand not sustainable when Service Tax is already paid prior to its levy
Bimal Jain 17 February 2023 at 09:46
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
Bimal Jain 15 February 2023 at 09:52
The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held t
Appeal filed offline cannot be denied on technical grounds
Bimal Jain 15 February 2023 at 09:52
The Hon'ble Allahabad Court in M/s. Yash Kothari Public Charitable Trust v. the State of U.P and Ors. [Writ Tax No. 1027 of 2022 dated January 16, 2023] has held that taxing authorities cannot stop any assessee from claiming its statutory right of ap
CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter
Bimal Jain 13 February 2023 at 12:09
The Hon'ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P.No. 3033 of 2023 And W.M.P.No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax
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