#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
Appeal can’t be dismissed for want of certified copy of order appealed against
Goods and Services Tax

Goods and Services Tax
GST not leviable on amount collected from employees for canteen charges – Dramatic Interpretation of with colon (:) and semi colon (;)
Goods and Services Tax

Goods and Services Tax
Transitional Credit allowed on ground of technical glitch in GSTN
Goods and Services Tax

Goods and Services Tax
Supreme Court modifies High Court’s Order by granting appropriate authority to issue fresh SCN
Custom Duty

Custom Duty
DRI officers cannot issue show cause notices under Section 28(4) of Customs Act, 1962: SC
Goods and Services Tax

Goods and Services Tax
Subsidy paid by Government is deductible for arriving at taxable value for chargeability of GST
Goods and Services Tax

Goods and Services Tax
Hiring of Non AC Buses to Company for Transport of Staff is taxable under “Rent-a-cab” Service
Custom Duty

Custom Duty
Order passed by the Commissioner cannot be set aside merely it was time barred
Goods and Services Tax

Goods and Services Tax
No GST on Hostel Rent of less than Rs. 1000 per day per Student
Goods and Services Tax

Goods and Services Tax
‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%
Income Tax

Income Tax
Legal opinions from Special Auditor can be sought by AO u/s 142(2A)
Goods and Services Tax

Goods and Services Tax
ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently
Income Tax

Income Tax
Secured Creditor haves priority in charge over dues of Income Tax Department
Income Tax

Income Tax
