#CA Bimal Jain
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SC: Power of provisional attachment under GST is draconian

No GST can be demanded from Buyer for fault of Seller of non-payment of taxes to Govt

GST demand Order cannot be passed without providing hearing opportunity

Repair services provided to fulfil warranty obligation involving supply of parts to be classified as composite supply of services

Supply of medicines, food, room on rent etc. to in-patients is a composite supply of healthcare service

Supply of license of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523

Allowed use of Form-C to purchase Petroleum, Natural Gas & Liquor products post GST

Power of provisional attachment under GST is draconian in nature: SC

Gift vouchers are neither goods nor services, but instruments used as consideration for payment – Controversy Saga Continues

TDS cannot be recovered from Assessee for non-deposit by deductor

ITC not available on promotional items distributed FOC to their distributors/franchisees

Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted

A literal formalistic interpretation of statute is to be avoided in interpreting beneficial exemptions

Hypothetical question’ which has not yet materialized, outside the purview of Advance Ruling
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
