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Assessment Order issued without taking into consideration reply filed by Assessee is not valid

Goods and Services Tax : Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders...

March 26, 2024 978 Views 0 comment Print

Appellate Authority can allow appeal presented after limitation period expiry

Goods and Services Tax : Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed ...

March 26, 2024 378 Views 0 comment Print

Assessee Entitled to Interest After 60 Days from GST Refund Application

Goods and Services Tax : Explore the Delhi High Courts ruling granting 6% interest under Section 56 of the CGST Act on delayed GST refunds, ensuring statut...

March 26, 2024 309 Views 0 comment Print

Assessment Order not sustainable when vague in nature: Madras HC

Goods and Services Tax : Discover why Madras High Court nullified an Assessment Order in Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST) due to vag...

March 22, 2024 780 Views 0 comment Print

GST demand cannot be raised based on figures in Profit and Loss Account

Goods and Services Tax : Discover why the Madras High Court set aside a GST demand, ruling that it cannot be based solely on figures from the Profit and Lo...

March 22, 2024 18321 Views 0 comment Print


Latest News


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 2679 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 11292 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 3570 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 846 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 3741 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 4416 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 546 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 575 Views 0 comment Print

Customs Duty exemption on goods required for Intensified Malaria Control Project

Custom Duty : n exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government,...

November 21, 2014 409 Views 0 comment Print

Central Excise/Customs – Malarial Control Drugs Exempted

Excise Duty : the manufacturer shall produce a certificate from an officer not below the rank of Deputy Secretary to the Government of India in ...

November 21, 2014 1916 Views 0 comment Print


Latest Posts in CA Bimal Jain

Commission from Foreign Buyers for Services & Procurement Excluded from ‘Intermediary Services’ Definition

March 27, 2024 174 Views 0 comment Print

Learn about the Supreme Court ruling regarding commissions received from foreign buyers, why they dont qualify as intermediary services, and its implications.

Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 141 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

Assessment Order issued without taking into consideration reply filed by Assessee is not valid

March 26, 2024 978 Views 0 comment Print

Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders to acknowledge and consider replies by the assessee.

Appellate Authority can allow appeal presented after limitation period expiry

March 26, 2024 378 Views 0 comment Print

Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed analysis of a Calcutta High Court case and its implications.

Assessee Entitled to Interest After 60 Days from GST Refund Application

March 26, 2024 309 Views 0 comment Print

Explore the Delhi High Courts ruling granting 6% interest under Section 56 of the CGST Act on delayed GST refunds, ensuring statutory entitlement for taxpayers.

Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

March 22, 2024 549 Views 0 comment Print

Discover the implications of Rajesh Mittal vs Union of India case on GST proceedings. Learn why Central GST Authoritys actions were halted when State GST Authority initiated proceedings.

Assessment Order not sustainable when vague in nature: Madras HC

March 22, 2024 780 Views 0 comment Print

Discover why Madras High Court nullified an Assessment Order in Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST) due to vagueness.

ITC Transition not to be denied in case of Input Service Distributor (ISD)

March 22, 2024 300 Views 0 comment Print

The Bombay High Court in Siemens India Ltd. v. Union of India holds that Input Service Distributors’ entitlement to transition Input Tax Credit (ITC) cannot be denied due to procedural lapses.

GST demand cannot be raised based on figures in Profit and Loss Account

March 22, 2024 18321 Views 0 comment Print

Discover why the Madras High Court set aside a GST demand, ruling that it cannot be based solely on figures from the Profit and Loss Account.

GST Registration not to be cancelled retrospectively when vague SCN is issued

March 19, 2024 435 Views 0 comment Print

Discover the Delhi High Courts ruling preventing retrospective cancellation of GST registration due to vague SCNs, granting relief to affected businesses.

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