Judgements by Bimal Jain

The Hon'ble Delhi High Court in Surender Kumar Jain v. Principal Commissioner &Anr. [W.P.(C) 17700/2022 dated January 25, 2023]set asidethe Show Cause Notice ("SCN") and consequential order cancelling the GST registration of the assessee. Held that,

The Hon'ble Gujarat High Court in M/s Choksi Exports v. Union of India [R/Special Civil Application No. 23798 of 2022 dated February 03, 2023] has held that, the Revenue Department cannot withhold the refund on the grounds that the assessee had been

The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax ("GST") @ 18% is exigible on works contract services executed to Indian Railways by

The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held t

The Hon'ble Kerala High Court in the matter of Sasi Pathirakunnath and Anr. v. Assistant State Tax Officers and Ors. [WP(C) No. 31445 of 2022 dated January 18, 2023] held that, there is no malice or lack of jurisdiction of the Revenue Department to i

The Hon'ble Jharkhand High Court in M/s Subhash Singh Choudhary v. State of Jharkhand [W.P.(T) No. 2404 of 2020, dated January 9, 2023] quashed the order denying migration of unadjusted Tax Deducted at Source ("TDS") amount available under the Value

The Hon'ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has set aside and quashed the order passed by AAAR, Karnataka, which upheld the ruling passe

The Hon'ble Delhi High Court in Charu Chains and Jewels Pvt. Ltd. v. Assistant Commissioner of Income Tax [W. P. (C) 17577/2022 dated December 22, 2022]set aside the reassessment order against the assessee, on the grounds of non-supply of the informa

The Hon'ble Jharkhand High Court in Santosh Kumar Roy v. the State of Jharkhand & Ors. [W.P.(T) No. 4782 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice ("SCN") and the consequential order passed by the Revenue Department,

The CESTAT, Ahmedabad in Sanofi India Limited v. C.C.E. & S.T.- SURAT-II [Excise Appeal No. 10583 of 2013 in Final Order No. A/10115-10117/2023 dated January 25, 2023] has held that, once the assessee had reversed the proportionate credit attributed