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CA Bimal Jain

Latest Articles


Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated

Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...

July 13, 2024 582 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1530 Views 0 comment Print

GST is not applicable on services of design engineering and contraction of water tanks by the Government Authority

Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...

July 1, 2024 285 Views 0 comment Print

Revenue department cannot vivisect the business agreement to create demand

Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...

July 1, 2024 300 Views 0 comment Print

Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Honâ...

June 30, 2024 786 Views 0 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 765 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 3111 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 12693 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 3657 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 873 Views 0 comment Print


Latest Judiciary


Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 225 Views 0 comment Print

GST: Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...

July 3, 2024 609 Views 0 comment Print

Appeal cannot be rejected on procedural lapse of non-submission of order

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 594 Views 0 comment Print

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...

July 2, 2024 276 Views 0 comment Print

Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 471 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 4449 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 35236 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 567 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 593 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 859 Views 0 comment Print


Interest Entitlement for Assessee till date of GST Refund Credit to Bank Account

April 5, 2024 876 Views 0 comment Print

Learn about a Delhi HC ruling entitling taxpayers to 6% interest on delayed GST refunds under Section 56 of the CGST Act. Case analysis and implications discussed.

GST Applicable on Lump Sum Upfront Premium for Leasehold Rights Transfer Charges

April 5, 2024 1257 Views 0 comment Print

Understand the implications of GST on lump sum upfront premiums for leasehold rights transfer. Learn the ruling and its impact on businesses.

Tax Liability cannot be Imposed merely due to Absence of State-wise Turnover in Financial Statement

April 4, 2024 1014 Views 0 comment Print

Read the detailed analysis of the Madras High Court ruling in Tvl. Future General India Insurance Co. Ltd. vs Assistant Commissioner regarding tax liability based on state-wise turnover.

SGST Audit wing shall keep all proceedings in abeyance if subject matter is pending before CGST Authority

April 4, 2024 801 Views 0 comment Print

Learn about the Calcutta High Courts ruling on SGST Authority proceedings in light of pending matters before CGST Authority. Understand implications & legal considerations.

Opportunity for Personal Hearing must be granted if Notices were sent to unregistered email-id

April 3, 2024 582 Views 0 comment Print

Telangana High Court mandates granting personal hearing even if notices sent to unregistered email in Raghava-HES-Navayauga (JV) vs. Additional Commissioner of Central Tax.

Compensation collected for Liquidated Damages under Agreement will be subject to GST

April 3, 2024 1527 Views 1 comment Print

Explore Andhra Pradesh AAR ruling on GST implications for liquidated damages collected by South India Krishna Oil & Fats (P.) Ltd. Detailed analysis of CGST & SGST at 9% each under Heading No. 9997.

GST Registration: No Retrospective Cancellation Without Valid Reasons

April 2, 2024 702 Views 0 comment Print

Explore the detailed analysis of the Delhi High Court ruling on GST registration cancellation, emphasizing the importance of sufficient reasons and proper procedure. Learn why retrospective cancellation must be justified.

Printing & supply of textbooks to Government department are taxable under GST

April 2, 2024 1413 Views 0 comment Print

Explore the tax implications of printing and supplying textbooks to government departments under GST. Dive into a detailed analysis based on the recent ruling by West Bengal AAR.

GST Registration cannot be cancelled on the basis of incorrect field visit report

April 2, 2024 714 Views 0 comment Print

Learn how the Delhi High Court ruling in Gulab Nagar v. Assistant Commissioner ensures revocation consideration for GST cancellation based on erroneous field visit reports.

Delhi High Court allows refund of ITC reversed after Tax payment by Supplier

April 2, 2024 1770 Views 0 comment Print

Learn how the Delhi High Court ruling in Pedersen Consultants India Pvt. Ltd. v. Union of India allows refund of Input Tax Credit (ITC) reversed when tax is paid by the supplier. Analysis of implications and legal considerations.

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