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CA Bimal Jain

Latest Articles


Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated

Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...

July 13, 2024 582 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1530 Views 0 comment Print

GST is not applicable on services of design engineering and contraction of water tanks by the Government Authority

Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...

July 1, 2024 285 Views 0 comment Print

Revenue department cannot vivisect the business agreement to create demand

Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...

July 1, 2024 300 Views 0 comment Print

Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Honâ...

June 30, 2024 786 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 765 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 3111 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 12693 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 3657 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 873 Views 0 comment Print


Latest Judiciary


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 225 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 612 Views 0 comment Print

Appeal cannot be rejected on procedural lapse of non-submission of order

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 597 Views 0 comment Print

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...

July 2, 2024 276 Views 0 comment Print

Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 471 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 4449 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 35236 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 567 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 593 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 859 Views 0 comment Print


Supply of service of removal of hump by dredging to Government is exempt from GST

February 27, 2024 492 Views 0 comment Print

Explore the recent AAR West Bengal ruling exempting GST on dredging services for hump removal to the government. Learn about the criteria under Service Rate Exemption Notification.

Period during which matter is pending before HC can be excluded from limitation period

February 27, 2024 840 Views 0 comment Print

Explore the Supreme Court’s ruling in MPPKVV Co. Ltd. v. GST and Central Excise Commissioner regarding the exclusion of time during pending court proceedings.

GST Refund claim cannot be rejected for refund application under wrong category

February 27, 2024 1395 Views 0 comment Print

Explore the Madras High Court’s ruling on refund claims under GST. Learn why a refund claim cannot be rejected solely based on filing under the wrong category.

Rent received from the Government Hostel is taxable under GST

February 27, 2024 1080 Views 0 comment Print

Learn about the tax implications of renting property to government hostels. Get insights from the Telangana AAR ruling and understand GST exemptions.

An Order cannot be passed without giving appropriate reasons: Delhi HC

February 24, 2024 1911 Views 0 comment Print

Explore the Delhi High Courts stance on appellate orders lacking reasons. The case emphasizes the necessity of detailed reasoning for sustainable decisions in GST matters.

Karnataka AAR rules no GST leviable on Tree Pruners

February 24, 2024 675 Views 0 comment Print

Explore the Karnataka AAR ruling on Tree Pruners. HSN Code 8201 6000 exempts these agricultural tools from GST, as clarified in Entry No. 137 of GST Notification.

Penalty should not be imposed when one of the E-way bill expired: Allahabad HC

February 23, 2024 1671 Views 0 comment Print

Explore the Allahabad High Court ruling in Global Panel Industries case, stating no penalty under UPGST Act when E-way bill expires without tax evasion intent.

GST Exemption on Medicine & Food Supply to In-Patients for Healthcare Services

February 23, 2024 1506 Views 0 comment Print

Explore the Karnataka AAR ruling on GST exemption for medicines and food supplied to in-patients by healthcare services, citing Entry No. 74(a) of Exemption Notification.

Considerations for Bail in GST Offences: Gravity, Object & Sentence Period

February 22, 2024 654 Views 0 comment Print

Explore Pankaj Kumars GST bail case as Punjab & Haryana High Court examines the gravity of the offence, Special Act objectives, and sentence duration for bail considerations.

GST Exemption: Manpower Services for Panchayats & Municipalities

February 22, 2024 1446 Views 0 comment Print

Explore the Karnataka AAR ruling exempting GST on manpower services to Social Welfare departments linked to Panchayats or Municipalities under the Indian Constitution.

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