#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Importer cannot be treated as original owner of Goods for Provisional Release of Seized Goods under Customs Act

Assertion of clandestine removal cannot be proved merely by testimony of some transporters

HC Quashed detention order passed by non-jurisdictional authority

Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification

Expiration of e- way bill & minor negligence not amounts to tax evasion

HC directs dept to revoke suspension of GST registration cancellation

Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’

Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded

Interest is leviable despite the availability of credit in cash/credit ledgers if no payment was made in GST

MEIS Benefit cannot be denied due to Technical Error in Electronic System

No Penalty for e-way bill expiry without giving opportunity of being heard

Refund on Extra Duty Deposit should be automatic under Customs Act

CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit

Interest on Custom duty Refund allowable from deposit date to refund date
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
