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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 10437 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 4551 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 300 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 480 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


Delhi HC Issues Notice on Circular Requiring CA Certification for Credit Reversal

October 19, 2024 1635 Views 0 comment Print

Delhi HC issued a notice on JSW Steel’s challenge to GST Circular mandating CA certification for credit reversal on post-sales discounts.

Assessee must respond to SCN, raise all grounds & pursue appeal if aggrieved: Bombay HC

October 18, 2024 753 Views 0 comment Print

Bombay High Court ruled that assessee must respond to SCN and seek alternate statutory appeals if aggrieved. Writ petitions should not be entertained prematurely.

Recent Important amendments in the CGST Rules

October 18, 2024 10839 Views 0 comment Print

Explore recent changes in CGST rules, including updates on input tax credit claims, invoice timelines, tax deductions, refund procedures, and compliance requirements.

Budgetary Support Scheme Not affected by Promissory Estoppel: J&K HC

October 18, 2024 282 Views 0 comment Print

J&K High Court dismissed plea by Sudhir Power Ltd. challenging withdrawal of Budgetary Support Scheme, stating no violation of doctrines of promissory estoppel or expectations.

Unless ITC is both availed and utilized, interest cannot be levied: Calcutta HC

October 18, 2024 4671 Views 0 comment Print

Calcutta HC rules interest cannot be levied if Input Tax Credit (ITC) is availed but not utilized. Judgment clarifies ITC reversal process and Section 50(3) of CGST Act.

Time of Supply for HAM Contract: Invoice or Payment Date, Madras HC

October 13, 2024 621 Views 0 comment Print

Madras High Court clarifies that tax liability under HAM contracts arises on invoice issuance or payment receipt, not upon project completion.

Motor Vehicle Parts Classified Under HSN 8708, Attracting 28% GST: AAAR Andhra Pradesh

October 13, 2024 2577 Views 0 comment Print

AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover taxation.

Non-Recovery of GST based on General Practice

October 11, 2024 1146 Views 0 comment Print

Explore Section 11A of the CGST Act, clarifying GST non-recovery due to common practices and its implications for taxpayers.

Supreme Court Reaffirms Royalty is Not a Tax, Dismisses Review petition 

October 10, 2024 1407 Views 0 comment Print

The Supreme Court upheld that royalty payments to the government are not taxes, dismissing a review petition against a 2024 ruling involving Steel Authority of India.

Madras High Court Allows Monthly Installments for Tax Dues under GST

October 10, 2024 366 Views 0 comment Print

Madras High Court allows Ohm Srinivasa Paper Boards to pay pending excise tax dues in 12 monthly installments, directing partial payment starting August 2024.

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