#CA Bimal Jain
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2,793 articlesExcise Duty

Excise Duty
Benefit of abatement can’t be withheld on failure on part of Superintendent to make proper recordings
Goods and Services Tax

Goods and Services Tax
Mere acceptance of joint custody of goods not amounts to Supply
Goods and Services Tax

Goods and Services Tax
Divergent opinion on constitutional validity of Section 13(8)(b) IGST Act pertaining to intermediary services
Excise Duty

Excise Duty
Procedural delay in credit reversal not disentitles assessee from claiming refund
Goods and Services Tax

Goods and Services Tax
Placement of medical instruments without consideration in hospitals is a Supply of Service
Income Tax

Income Tax
Request for personal hearing to be considered before passing Faceless Assessment Order
Corporate Law

Corporate Law
SC allows service of notices via WhatsApp/Telegram in addition to email
Goods and Services Tax

Goods and Services Tax
No relation between Section 8 of FEMA & Section 16 of IGST Act for realization of foreign exchange for export of goods
Goods and Services Tax

Goods and Services Tax
Parallel proceedings cannot be initiated by State GST authorities on same subject matter
Service Tax

Service Tax
No service tax can be levied on food served as ‘take away’ or ‘parcels’
Goods and Services Tax

Goods and Services Tax
GST payable on Notice Pay by an employee to Employer
Excise Duty

Excise Duty
Reversal formula of ITC on exempted supplies applicable to ‘common input tax’ credit
Goods and Services Tax

Goods and Services Tax
Horse race clubs liable to pay GST only on commission & not bet amount
Goods and Services Tax

Goods and Services Tax
