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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 831 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 4560 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


No GST Exemption if Maintenance Charges Exceeding ₹7,500 Per Month Per Member

October 3, 2024 2610 Views 0 comment Print

AAR, West Bengal ruled that GST exemption is unavailable when maintenance charges exceed Rs. 7,500/- per month per member. Full charges are taxable in such cases.

GST order Invalid if demand exceeds amount stated in SCN: Madras HC

October 3, 2024 876 Views 0 comment Print

Madras High Court ruled GST orders cannot exceed demands stated in Show Cause Notice without explanation. Such orders will be set aside under CGST Act.

No GST payable on supply of electricity: AAR, Maharashtra

October 3, 2024 684 Views 0 comment Print

AAR Maharashtra ruled no GST on electrical energy supply by AES Engineering, as it’s exempt under relevant notifications. ITC not applicable on exempt supplies.

Karnataka HC Grants Interim Stay on IGST for Manpower Secondment

October 1, 2024 759 Views 0 comment Print

Karnataka HC stays IGST adjudication proceedings on secondment of manpower, citing recent circular’s potential impact on ongoing legal dispute.

Waiver of Interest and Penalty for GST Demands if Paid by March 2025

October 1, 2024 9069 Views 0 comment Print

GST taxpayers for FY 2017-20 can avoid interest and penalties by paying the demanded tax by March 31, 2025, under the newly introduced Section 128A of the CGST Act.

Relaxation for the availment of ITC for FYs 2017-2021

September 30, 2024 12630 Views 3 comments Print

Understand GST relaxation on Input Tax Credit claims for FYs 2017-2021, including legal updates and provisions for taxpayers.

Madras HC Stays GST Recovery on Seigniorage Fees & Mining Leases Pending SC Decision

September 28, 2024 987 Views 0 comment Print

Madras High Court stays GST recovery on seigniorage fees and mining leases, pending a decision by the Supreme Court’s Constitution Bench on the issue of royalty.

GST Authorities can’t Invoke IPC Without using GST Act Provisions: MP HC

September 27, 2024 729 Views 0 comment Print

Madhya Pradesh HC ruled that GST authorities must follow GST Act procedures before invoking IPC provisions. FIR quashed due to non-compliance with Section 132(6) CGST Act.

A Single SCN cannot be issued for multiple tax periods: Karnataka HC

September 27, 2024 3444 Views 0 comment Print

Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.

Transporters Only Need Duplicate Copy of GST Invoice During Transit: Karnataka HC

September 26, 2024 1041 Views 0 comment Print

Karnataka HC ruled that transporters must carry the duplicate copy of the tax invoice, not the original, per Rule 48 of CGST. Penalties for non-compliance quashed.

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