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CA Bimal Jain

Latest Articles


Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 837 Views 0 comment Print

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...

March 5, 2025 648 Views 0 comment Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1401 Views 0 comment Print

New Income Tax Bill, 2025: Important Key Points

Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...

February 12, 2025 10476 Views 0 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 4587 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 1092 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 3450 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 14544 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 3723 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 936 Views 0 comment Print


Latest Judiciary


Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...

March 17, 2025 312 Views 0 comment Print

IGST refund cannot be denied despite availing duty drawback: Madras HC

Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...

March 13, 2025 489 Views 0 comment Print

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...

February 24, 2025 2679 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 660 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 228 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 4515 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 36370 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 735 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 746 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 934 Views 0 comment Print


No Penalty for mere Technical Discrepancies in Tax Invoice or E-way Bill: Madras HC

September 13, 2024 1437 Views 0 comment Print

Madras High Court rules that penalty under Section 129 of CGST Act is not applicable for minor discrepancies in tax invoices or E-way bills, like incorrect pin codes.

SCN served via E-mail at the time of GST Registration Cancellation is invalid

September 13, 2024 582 Views 0 comment Print

Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.

Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

September 12, 2024 450 Views 0 comment Print

Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.

Penalty cannot be imposed on Assessee for not generating E-Tax Invoice

September 11, 2024 28200 Views 0 comment Print

Allahabad High Court rules penalty for not generating e-tax invoice is unjustified when other documents are in order, citing bona fide human error.

GST is applicable on rejected/damaged paddy: AAAR Chhattisgarh

September 10, 2024 1014 Views 0 comment Print

Chhattisgarh AAAR ruled that GST applies to rejected/damaged paddy as it unfit for human consumption. Such paddy does not qualify for tax exemption.

IGST refund can be granted to exporter after deducting differential duty for opting higher duty drawback

September 9, 2024 570 Views 0 comment Print

The Bombay High Court ruled on Kunal Housewares Pvt. Ltd.’s IGST refund claim. The decision clarifies the conditions for refund despite higher drawback claims.

Sewage Treated Water Supply Exempt from GST: AAR Andhra Pradesh

September 9, 2024 327 Views 0 comment Print

AR Andhra Pradesh rules that the supply of sewage treated water is exempt from GST as per Entry No. 99 of the 2017 GST Exemption Notification.

Bail may be conditionally granted in cases of fraudulent ITC availment through fake invoices

September 7, 2024 774 Views 0 comment Print

Allahabad HC grants bail in fake invoice ITC fraud case, considering lack of evidence, jail period, and other factors. Bail subject to strict conditions.

Hostel accommodations are exempt from GST purview: AAR Maharashtra

September 7, 2024 1845 Views 0 comment Print

Maharashtra AAR exempts hostel accommodations from GST under Notification 12/2017 for stays over 90 days, with some conditions. Learn more about the ruling.

SC dismisses SLP challenging provisions of 101st Constitutional Amendment Act

September 5, 2024 399 Views 0 comment Print

Supreme Court upholds Patna High Court ruling, rejecting challenge to key provisions of the 101st Constitutional Amendment Act related to GST.

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