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CA Bimal Jain

Latest Articles


Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 828 Views 0 comment Print

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...

March 5, 2025 636 Views 0 comment Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1398 Views 0 comment Print

New Income Tax Bill, 2025: Important Key Points

Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...

February 12, 2025 10434 Views 0 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 4548 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 1089 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 3447 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 14538 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 3723 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 933 Views 0 comment Print


Latest Judiciary


Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...

March 17, 2025 297 Views 0 comment Print

IGST refund cannot be denied despite availing duty drawback: Madras HC

Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...

March 13, 2025 477 Views 0 comment Print

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...

February 24, 2025 2673 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 651 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 228 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 4515 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 36361 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 735 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 746 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 934 Views 0 comment Print


Right to avail ITC is conditional right: Kerala HC

October 25, 2024 933 Views 0 comment Print

Kerala HC rules ITC is a conditional right under CGST, dismissing Tirupati Balaji Traders’ plea for input tax credit without supplier tax payment compliance.

MP HC allows ITC benefit on commercial property

October 22, 2024 666 Views 0 comment Print

MP High Court upholds ITC eligibility on commercial property under Section 17(5) of CGST Act, allowing claims subject to compliance and documentation.

Packing Material supplied for Honey Bees is Composite Supply: Madras HC

October 22, 2024 387 Views 0 comment Print

Madras HC rules packing material for honey bees is part of composite supply, setting aside tax demands against Tvl. Vibis Natural Bee Farms.

GST Section 83: Provisional Bank Account Attachment order Valid for One Year

October 22, 2024 396 Views 0 comment Print

Telangana HC rules provisional bank account attachment under GST Act valid for one year, nullifying longer orders. Case: Aarush Enterprises v. Commissioner.

ITC eligible on Tax Paid for Leasing/Renting Motor Vehicles for Women’s Safety

October 21, 2024 1548 Views 0 comment Print

AAR Tamil Nadu allows ITC on motor vehicle leasing for women’s safety, if services are provided as mandated under Tamil Nadu Shops and Establishments Act, 1947.

Principal Additional Director DGGI can pass order for Bank Account Attachment

October 21, 2024 426 Views 0 comment Print

Delhi HC upheld the Principal Additional Director’s power to provisionally attach a bank account under Section 83 of CGST Act to protect government revenue.

Online Filing Date Considered for Appeal When Order Uploaded on GST portal

October 21, 2024 708 Views 0 comment Print

Madras HC held that online filing date is valid for appeals when the order is uploaded on the common portal. Hard copy submission is deemed procedural only.

Madras HC Orders Timely Disposal of GST Rectification Requests

October 21, 2024 492 Views 0 comment Print

Madras High Court directs the State Tax Officer to resolve rectification applications under GST Section 161 within three months, ensuring compliance with legal time limits.

Order passed against deceased person is nullity: Kerala High Court

October 19, 2024 759 Views 0 comment Print

Kerala High Court quashes order against deceased, allowing proceedings against legal heirs under CGST Act. Key case: Benoy Abraham vs State Tax Officer.

Geo Membrane is classifiable would fall under Chapter 59: Gujarat HC

October 19, 2024 498 Views 0 comment Print

Gujarat High Court rules Geo Membrane under Chapter 59, imposing 12% GST, clarifying tax classification against previous 18% assessment.

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