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CA Bimal Jain

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Vegetable Oil-based Cream classifiable under HSN 1517 90 90, 5% GST applies

Goods and Services Tax : UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%....

December 4, 2024 327 Views 0 comment Print

Section 130 of CGST Act Inapplicable for Excess Stock found at the time of survey

Goods and Services Tax : Allahabad HC: Excess stock findings during surveys under GST cannot invoke Section 130 without proven tax evasion intent. Tax dete...

December 4, 2024 732 Views 0 comment Print

Amount Paid as Differential Dealer Margin Taxable at 18% GST: AAR Kerala

Goods and Services Tax : Kerala AAR rules differential dealer margin paid by HPCL taxable at 18% under GST. Treated as service for agreeing to refrain from...

November 27, 2024 1515 Views 0 comment Print

ITC Allowed on inward supply of motor vehicles used for Demo: Kerala AAR

Goods and Services Tax : Kerala AAR allows ITC on motor vehicles used as demo cars for business promotion, clarifying conditions under CGST Act, Section 16...

November 26, 2024 801 Views 0 comment Print

CENVAT credit can be claimed for telecom infrastructure: SC

Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....

November 23, 2024 744 Views 1 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1020 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3345 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 14349 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3705 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 915 Views 0 comment Print


Latest Judiciary


Supreme Court dismissed the SLP on grounds of delayed filing

Excise Duty : Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund t...

December 11, 2024 210 Views 0 comment Print

GST Order Without Opportunity to Reply Violates Natural Justice: Madras HC

Goods and Services Tax : Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural just...

December 10, 2024 291 Views 0 comment Print

Madras High Court Affirms Scope of Rule 86A in Negative ITC Blocking

Goods and Services Tax : Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to c...

December 9, 2024 648 Views 0 comment Print

Demand Order Invalid if Assessee Wasn’t Given Time to Collect Documents Post GST Registration Cancellation: AP HC

Goods and Services Tax : Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST reg...

December 8, 2024 366 Views 0 comment Print

No GST Order can be passed beyond defects mentioned in SCN: Madras HC

Goods and Services Tax : Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax O...

December 8, 2024 924 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4488 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 35995 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 615 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 635 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 889 Views 0 comment Print


Latest Posts in CA Bimal Jain

Supreme Court dismissed the SLP on grounds of delayed filing

December 11, 2024 210 Views 0 comment Print

Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.

GST Order Without Opportunity to Reply Violates Natural Justice: Madras HC

December 10, 2024 291 Views 0 comment Print

Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.

Madras High Court Affirms Scope of Rule 86A in Negative ITC Blocking

December 9, 2024 648 Views 0 comment Print

Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to curb fraudulent input tax credit.

Demand Order Invalid if Assessee Wasn’t Given Time to Collect Documents Post GST Registration Cancellation: AP HC

December 8, 2024 366 Views 0 comment Print

Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.

No GST Order can be passed beyond defects mentioned in SCN: Madras HC

December 8, 2024 924 Views 0 comment Print

Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.

Rectification Order Date relevant to calculate limitation period for appeal filing

December 6, 2024 948 Views 0 comment Print

Madras HC rules limitation period for GST appeals starts from rectification order date, clarifying doubts on timeframes for challenging assessment orders.

GST Notice Against Amalgamating Company Post-Merger is void ab initio: Delhi HC

December 6, 2024 468 Views 0 comment Print

Delhi HC rules notices issued to amalgamating companies post-merger are void. Case highlights Section 87 and 160 of CGST Act in HCL Infosystems Ltd. vs CST.

Refund Rejection Order Invalid if fails to Providing Necessary Information

December 5, 2024 246 Views 0 comment Print

Madras High Court quashes refund rejection order for lack of detailed information in SCN, emphasizing the principle of fair hearing under Audi Alteram Partem.

Service Tax Demand Not Applicable When Paid under RCM: CESTAT Ahmedabad

December 4, 2024 180 Views 0 comment Print

CESTAT Ahmedabad rules that service tax cannot be demanded when tax liability is already settled under Reverse Charge Mechanism.

Vegetable Oil-based Cream classifiable under HSN 1517 90 90, 5% GST applies

December 4, 2024 327 Views 0 comment Print

UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%.

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