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CA Bimal Jain

Latest Articles


Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 24 Views 0 comment Print

Budget 2024-25: Key Changes under GST Law

Goods and Services Tax : Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compens...

July 24, 2024 1950 Views 0 comment Print

Budget 2024-25: Changes under Customs & Excise

Custom Duty : Discover the key changes in customs and excise duties proposed in the Union Budget 2024-25, including updated rates and legislativ...

July 24, 2024 1521 Views 0 comment Print

Budget 2024-25: Changes under Income Tax Law

Income Tax : Discover the key changes in India's Income Tax Law from the Union Budget 2024-25. Highlights include revised tax slabs, increased ...

July 24, 2024 4089 Views 0 comment Print

Assessee Entitled to Refund Due to Delay in Constituting Appellate Tribunal

Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...

July 18, 2024 270 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 822 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 3180 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 12990 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 3669 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 876 Views 0 comment Print


Latest Judiciary


Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 21 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 21 Views 0 comment Print

Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...

July 18, 2024 480 Views 0 comment Print

Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 246 Views 0 comment Print

GST: Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...

July 3, 2024 684 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 4452 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 35443 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 573 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 596 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 862 Views 0 comment Print


ITC cannot be denied in case of bonafide errors in filing GST returns where no loss of revenue occurs

March 15, 2024 4602 Views 0 comment Print

Learn how Bombay High Court ruling in NRB Bearings Ltd. v. Commissioner of State Tax safeguards businesses’ rights to rectify GST returns for bonafide errors without revenue loss

GST Registration not to be cancelled based on vague SCN issued by Revenue Department

March 15, 2024 627 Views 0 comment Print

Discover how Delhi High Court overturned a GST registration cancellation, citing lack of specifics in the show cause notice. Learn the implications for businesses.

Confiscated goods and vehicles can be released by depositing 25% of Tax: HC

March 14, 2024 801 Views 1 comment Print

Learn about the Punjab and Haryana High Court’s ruling on M/s. Kanchan Supplier v. State of Punjab, affirming the right to appeal against an order and the conditions for release

Appellant can remit amount of pre-deposit from attached bank accounts for filing appeal

March 14, 2024 702 Views 0 comment Print

Tipura High Courts ruling in case of Kamrul Nahar Vs Union of India regarding remittance of pre-deposit from attached bank accounts for filing an appeal.

If tax liability including interest has been paid subsequently SCN cannot be issued

March 13, 2024 2169 Views 0 comment Print

Discover the Telangana High Courts ruling on tax liabilities and show cause notices, ensuring clarity on penalties and interest payments in GST cases.

Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

March 12, 2024 2202 Views 0 comment Print

Andhra Pradesh High Court allows appeal in Form GST DRC-03 glitch case. Detailed analysis of Manjunatha Oil Mill vs Assistant Commissioner judgment. Learn about the impact on tax appeals

GST Demand Order cannot be passed without issuing Show Cause Notice

March 12, 2024 1944 Views 0 comment Print

Allahabad High Court rules demand orders invalid without Show Cause Notice. Detailed analysis of Yash Building Material vs State of U.P. case. Know the legal implications.

Section 5 of Limitation Act not applicable to appeal filed under GST: Allahabad HC

March 9, 2024 1224 Views 0 comment Print

Explore the Allahabad High Courts recent ruling on Section 5 of the Limitation Act, excluding its applicability to appeals filed under UPGST Act Section 107. Details on the case, implications, and legal insights.

SC Cannot Automatically Vacate HC Interim Orders Without Speaking Order

March 8, 2024 384 Views 0 comment Print

Explore Supreme Courts decision in High Court Bar Association vs. State of U.P. on automatic vacation of High Court interim orders. Learn about implications and nuanced legal perspectives.

Two parallel proceedings for same period not permissible under GST Law

March 7, 2024 7362 Views 0 comment Print

Explore the Guwahati High Courts ruling on parallel GST proceedings for the same period. Learn about the case, implications, and the legal perspective on dual actions under CGST and SGST Acts.

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