Judgements by Bimal Jain

The Hon'ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner and Ors [CWP 4495 of 2024, order dated April 02, 2026] held that a show cause notice issued under Section 73 of the CGST Act,

The Hon’ble Madras High Court in the case of NarasusSaarathy Enterprises Private Limited v. Additional Commissioner of GST & Central Excise [W.P.No.6069 of 2025, order dated March 16, 2026] held that mere similarity in packaging, graphics, colour sch

The Hon'ble Madras High Court in Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr. [W.P. Nos. 2628 of 2026 and connected matters, dated February 18, 2026] dismissed the writ petitions filed by the assessee-entities engaged in alleged circu

The Hon’ble Bombay High Court in the case of Firmenich Aromatics Production India Pvt. Ltd. vs Union of India & Ors. [Writ Petition No. 385 of 2019, order dated February 26, 2026] held that importers under CIF contracts are not liable to pay IGST/ser

The Hon’ble Bombay High Court in the case of Hindustan Equipment Craft v. Assistant Commissioner of State Tax [Writ Petition No. 1257 of 2026, order dated February 27, 2026] held that assignment of leasehold rights to a third party constitutes transf

The Hon'ble Supreme Court of India in Syed Iftikhar Andrabi v. National Investigation Agency, Jammu [Criminal Appeal arising out of SLP (Criminal) No. 1090 of 2026 dated May 18, 2026] granted bail to the appellant who had been incarcerated for over f

The Hon’ble Karnataka High Court in M/s. Sumukha Ventures v. Joint Commissioner of Commercial Taxes (Admn.) [W.P. No. 7772 of 2026 dated April 24, 2026] set aside the Order-in-Original passed by the Deputy Commissioner of Commercial Taxes (Audit) and

The Hon’ble Delhi High Court in A.G. and Sons HUF v. Union of India & Ors. [W.P.(C) 2628/2026 & CM APPL. 12778/2026 dated May 12, 2026] set aside the adjudication order passed by the successor Additional Commissioner and held that where the personal

The Hon’ble Gujarat High Court in the case of Shree Gurukrupa Tradelink Private Limited vs State of Gujarat &Anr. [R/Special Civil Application No. 6483 of 2024, order dated March 18, 2026] held that the option of “no personal hearing” exercised by th

The GST Appellate Tribunal, Principal Bench in Delhi, in A & T Security Services Private Limited v. Additional Commissioner, Office of the Commissioner Central Tax Delhi West & Ors. [APL/1/DEL/2026 dated May 18, 2026] directed that service upon the R