Judgements by Bimal Jain

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

The Hon'ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST Intelligence [Writ Petition No. 21130 of 2022 (T-RES), order dated March 09, 2026] held that an e-commerce operator

The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd v. Union of India & Ors. [W.P.(C) 5581/2025, order dated March 16, 2026] held that consolidation of multiple financial years in a single Show Cause Notice (SCN) a

The Hon’ble Bombay High Court in the case of NZS Traders Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 4815 OF 2024, order dated March 25, 2026] held that restriction on the electronic credit ledger under Rule 86A(3) of the CGST Rules, 2017 c

The Hon'ble Bombay High Court in the case of Hemang Bipin Varaiya v. The State of Maharashtra & Ors. [Writ Petition No. 3452 Of 2026, order dated March 18, 2026] held that negative blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules,