#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
Cross-Empowerment under Section 6 is Automatic, Intelligence-Based GST Enforcement Valid: J&K HC
Goods and Services Tax
Goods and Services Tax
GST 2-Year Limitation Not Applicable to Mistaken Tax Refund: AP HC
Goods and Services Tax
Goods and Services Tax
GST: Surprise Search & Seizure of Devices & CCTV Footage Valid If Backed by ‘Reason to Believe’
Goods and Services Tax
Goods and Services Tax
GST 2.0 Reform: New GST Rates and Exemptions w.e.f. September 22, 2025
Goods and Services Tax
Goods and Services Tax
GST Order Lacking DIN is Invalid, Not Void: AP HC
Goods and Services Tax
Goods and Services Tax
GST: Single Notice for Multiple Years is Prohibited – Madras HC
Goods and Services Tax
Goods and Services Tax
Revenue cannot consolidate multiple years’ GST SCNs into a single SCN: Bombay HC
Goods and Services Tax
Goods and Services Tax
Refund can’t be denied on limitation ground on double payment of GST
Goods and Services Tax
Goods and Services Tax
Refund of Pre-Deposit Made via Cash & ITC Must Be Entirely in Cash with Interest: Karnataka HC
Goods and Services Tax
Goods and Services Tax
VAT Applicable on Materials Used in Works Contract Even if Partially Consumed: SC
Goods and Services Tax
Goods and Services Tax
FIRC Matching: Periodic Remittance Suffices for GST Refund
Goods and Services Tax
Goods and Services Tax
GST Credit Ledger Cannot Be Blocked Without Recorded Reasons: Bombay HC
Goods and Services Tax
Goods and Services Tax
Doctrine of Proportionality Saves GST Registration After Payment/Compliance
Goods and Services Tax
Goods and Services Tax
