#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
Assessee’s bank account cannot be blocked without complying provisions embedded u/s 83 of CGST Act
Goods and Services Tax

Goods and Services Tax
Actions taken by department during enquiry need not necessarily be termed as harassment
Goods and Services Tax

Goods and Services Tax
Bail granted to CA not being a beneficiary of illegal availment of ITC
Excise Duty

Excise Duty
No Recovery of Central Excise Duty, Interest & Penalty without serving of Adjudication Order
Goods and Services Tax

Goods and Services Tax
Integration, testing and installation of software between centres of a same unit is supply between distinct persons
Goods and Services Tax

Goods and Services Tax
No GST exemption on educational services provided by Tutor Comp Info Tech
Goods and Services Tax

Goods and Services Tax
Vague SCN for Cancellation of GST Registration & subsequent cancellation not sustainable
Goods and Services Tax

Goods and Services Tax
Important Changes in GST w.r.t Foods industry w.e.f July 18, 2022
Service Tax

Service Tax
Service tax cannot be levied under RCM for letting out of residential property by Director to Company
Goods and Services Tax

Goods and Services Tax
No GST on extra packs of cigarettes supplied along with regular supply under single price
Goods and Services Tax

Goods and Services Tax
APVAT: HC directs Revenue to grant refund of excess payment along with interest due to delay
Service Tax

Service Tax
Ocean freight not subject to Service Tax under Business Auxiliary Services
Custom Duty

Custom Duty
Arbitrary valuation of goods not subjected to BIS specifications is invalid
Excise Duty

Excise Duty
