Judgements by Bimal Jain

The Hon'ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India & Ors. [R/Special Civil Application No. 7006 of 2024, order dated March 5, 2026] held that transfer of Input Tax Credit ( ITC ) on amalgamation

The Hon'ble Bombay High Court in the case of Modern Traders v. Deputy Commissioner/Joint Commissioner, Nagpur - II & Ors. [Writ Petition No. 4344 of 2025, order dated February 20, 2026] held that where a taxpayer alleges that tax was deposited during

The Hon'ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar v. State of Uttar Pradesh &Anr. [Writ Tax No. 161 of 2026, order dated February 17, 2026] held that interest liability cannot be

The Hon'ble Gujarat High Court in the case of SachdeRoadlines v. Union of India [R/Special Civil Application No. 2515 of 2026 order dated February 26, 2026] quashed the proceedings as all the notices, show cause notice, and orders were sent to the ol

The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. v. Union of India [Writ Petition (L) NO. 40917 of 2025 order dated February 12, 2026] permitted the video recording during summon inquiry under Section 70 of the Central

The Hon'ble Madras High Court in Larsen and Toubro Ltd. v. Deputy Commissioner (ST)-II [W.P. Nos. 28371, 28375 and 28378 of 2021 dated September 26, 2024]  held that any pre-deposit made under the VAT regime by debiting input tax credit (ITC) must be

The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. &Anr. v. Union of India & Ors. [WP(C) No. 719 of 2026, order dated February 17, 2026] held that although the statutory power under Section 70 of the Central Goods and

The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited v. Joint Commissioner of Central GST & Ors. [WP No. 8409 of 2025, order dated December 09, 2025] held that distribution of common input tax credit (ITC) through cross-charge mech

The Hon'ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana and Others [CWP-21628 of 2025, order dated January 31, 2026] held that mere payment of penalty under protest does not conclude proceedings under