Judgements by Bimal Jain

The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021] modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and tra

The AAR, Tamil Nadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021] held that, the services rendered by the assessee towards handling of Dhothies & Sarees/ School Uniforms fr

The Hon'ble CESTAT Chandigarh in SBI Cards and Payments Services Pvt. Ltd. v. Commissioner of Service Tax, Delhi [Service Tax Appeal No. 55319 of 2013 with 50192 of 2015 dated January 4, 2022] set aside the order confirming the demand for reversal of

The AAAR, Maharashtra in the matter of M/S. Cummins India Limited [Advance Ruling No. MAH/AAAR/AM-RM/01/2021-22 dated December 21, 2021] held that head office using all its human resources to facilitate the operational requirements of the branch offi

The assessee was a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India. It was re-importing the aircraft and spare parts sent outside India for repairs and maintenance. It claim

This petition was filed before the Hon'ble Chhattisgarh High Court, against the order passed by the Revenue Department, for release of the seized vehicle carrying goods from the manufacturing centers to the dealer with a tax invoice and an e-way bill

The Hon'ble Delhi High Court in M/S. Indo International Tobacco Ltd. & Ors. v. Shri Vivek Prasad, Additional Director General, DGGI & Ors. [Cont.Cas(C) 751/2021 & Cm No.35806/2021 dated January 11, 2022] dismissed the applicability of Circular in a p

The Hon’ble Supreme Court of India observed that the Hon’ble HP HC has erred in dismissing the writ petition on the ground that it was not maintainable and set aside the judgment passed and the orders of provisional attachment. Held that, the power t

An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged in correct IGST refunds. This petition was filed before the Hon'ble Gujarat High Cou

The Hon'ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January 10, 2022] restored i