Judgements by Bimal Jain

The ITAT, New Delhi in the matter of Bipin Singh Rana v. ACIT [I.T.A. No. 15/DDN/2019 dated January 9, 2023] has held that, principles of estoppel do not apply to Income Tax proceedings and the Revenue Department must keep in mind that the correct in

The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a repl

The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre-packed and labelled are exigible to Goods and Services Tax ("GST") at 5% as per SI. No. 91A o

The Hon'ble Supreme Court of India in Basudev Mittal v. Union of India [Petition(s) for Special Leave to Appeal (Crl.) No(s). 8128 of 2022 dated December 12, 2022] has refused to interfere with the order passed by the Hon'ble Chhattisgarh High Court,

The Hon'ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecti

The ITAT, Bangalore in M/s Mulberry Textiles LLP v. ITO [ITA No. 757/Bang/2022 dated January 3, 2023] has held that, Limited Liability Partnership ("LLP") is to be treated as a firm under the Income Tax Act, 1961 ("the IT Act") and a firm can be a pa

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