Judgements by Bimal Jain

The AAR, Gujarat in the matter of M/S. Adama India Private Limited [Advance Ruling No. GUJ/GAAR/R/44/2021 dated August 11, 2021] held that, no Input Tax Credit (“ITC”) would be available for Corporate Social Responsibility (“CSR”) activities excluded

The AAR, Maharashtra in the matter of M/s. Indiana Engineering Works (Bombay) Pvt. Ltd. [Advance Ruling No. GST-ARA-120/2019-20/B-114 dated December 16, 2021] held that, GST payable on electricity charges and water charges as per meter reading and co

The AAR, Madhya Pradesh in the matter of M/S. Mohammad Arif Mohammad Latif (Advance Ruling Order No. 03/2021 dated June 17, 2021) held that, that mere acceptance of joint custody of goods without rights, privileges of ownership of goods does not amou

The AAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling Order No. 02/2021 dated June 7, 2021] held that, GST is applicable on payment of notice pay by an employee to employer in lieu of notice period and telephone

The Hon'ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021] directed the Revenue Department to issue a discharge certificate

The Hon'ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon'ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39

The Hon'ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit ("ITC") can be availed on GST charged by contractor supplying s

The Hon'ble AAR, Maharashtra in the matter of M/S. Rotary Club of Mumbai Elegant [Advance Ruling No. GST-ARA-26/020-21/B-108 dated December 9, 2021] held that, contributions from club members, recovered for spending on weekly meetings, other petty ad

The Hon'ble Kerala High Court in Dr. R.P. Patel & Ors. v. the Assistant Director of Income Tax (Investigations) & Ors. [WA No. 352 of 2005 dated July 30, 2021] set aside the judgment of the learned Single Judge denying benefit to the assessee under t

The Hon'ble Chhattisgarh High Court in M/S Radhemani and Sons v. the Additional Commissioner (Appeals) CGST and Central Excise & Ors. [W.P.(T) No. 213 of 2021 dated December 7, 2021] set aside the order rejecting the refund claim of the assessee amou