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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


IPC & CGST Act: Witnesses & Incarceration Duration Considered in Bail Granting

February 14, 2024 213 Views 0 comment Print

Explore Praveen Kumar’s case vs. State of Haryana in Punjab and Haryana High Court, analyzing bail granted based on witness count and incarceration duration. Understand the legal provisions and implications

Hostel and Accommodation with Food Service: Taxed at 9% CGST

February 14, 2024 1554 Views 0 comment Print

Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for […]

Assessment Order not sustainable when no reasonable opportunity is granted for proper representation and filing of reply

February 13, 2024 660 Views 0 comment Print

Explore the case of Tvl. Shanthi Vijay Granites v. Assistant Commissioner (ST), where Madras High Court nullifies the Assessment Order, citing inadequate opportunity for representation.

Assessee Allowed Withdrawal from Frozen Bank Account for Appeal Filing

February 13, 2024 516 Views 0 comment Print

In a landmark decision, Madras High Court permits the Assessee to withdraw pre-deposit from a frozen bank account for filing an appeal. Get insights into the case and its implications

Assessee Eligible for ITC on Rooftop Solar System used in Business furtherance

February 13, 2024 942 Views 0 comment Print

Explore the Gujarat AARs decision on Input Tax Credit eligibility for rooftop solar systems used in business. Learn the implications and analysis of In Re: M/s. Unique Welding Products Pvt. Ltd

GST: No penalty for mere technical errors lacking any intent to evade tax

February 13, 2024 1293 Views 0 comment Print

Explore the Allahabad High Courts decision on tax penalties for technical errors without intent to evade tax. Understand the implications and key takeaways from the Rawal Wasia Yarn Dying case.

During GST Audit Proper Officer may initiate action under Section 73 or 74 of CGST Act

February 10, 2024 1992 Views 0 comment Print

Madras High Court dismisses ABT Ltd.’s writ petition, affirming GST audit’s role in detecting tax discrepancies under CGST Act, emphasizing legal compliance.

Anticipatory Bail can be granted to accused who acted on instructions of main accused

February 10, 2024 378 Views 0 comment Print

Delhi High Court sustains anticipatory bail for accused acting under main culprits directions in a significant GST evasion case, setting a legal precedent.

GST: No Substantive Changes Permitted in Orders by error rectification under Section 161

February 10, 2024 1659 Views 0 comment Print

The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.

Provisions of Anti-Profiteering are constitutionally valid: Delhi HC

February 9, 2024 381 Views 0 comment Print

Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them.

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