#CA Bimal Jain
Log in to FollowEvery article filed under the “CA Bimal Jain” tag — analysis, news and updates.
2,793 articlesCustom Duty

Custom Duty
No Penalty without evidence & for mere small difference in time
Income Tax

Income Tax
Interest on late payment of service tax is compensatory in nature & shall be treated as a permissible deduction
Custom Duty

Custom Duty
No Penalty via SCN issued by DRI as DRI have no jurisdiction to issue SCN
DGFT

DGFT
HC directed to adjudicate matter before Tribunal as it involved adjudication on technical points w.r.t. business transactions
Goods and Services Tax

Goods and Services Tax
No Reversal of ITC for loss of inputs during manufacturing process
Corporate Law

Corporate Law
Insurers liable to pay compensation despite change in vehicle ownership: SC
Goods and Services Tax

Goods and Services Tax
Police investigation into alleged GST offence cannot be ordered after taking cognizance under Cr.P.C.
Income Tax

Income Tax
Delhi HC set aside order passed by AO as no personal hearing was granted to assessee
Goods and Services Tax

Goods and Services Tax
Charitable Trust running medical store to give medicines without profit required to be registered under GST
Goods and Services Tax

Goods and Services Tax
Court cannot condone delay for rectification of GSTR-1 beyond specified period in statute
Income Tax

Income Tax
IT deduction cannot be claimed during section 153A Assessment if not claimed in original assessment proceedings
Excise Duty

Excise Duty
Quashed Central Excise order passed without providing opportunity of personal hearing
Goods and Services Tax

Goods and Services Tax
Whether GST leviable on services provided by Liaison Office as an ‘intermediary’
Goods and Services Tax

Goods and Services Tax
