#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
VAT not leviable on Sale of Prospectus by University to students
Custom Duty

Custom Duty
Export obligation ought to be completed by EOU even if goods were first sent to another unit and from that another unit the export was effected
Excise Duty

Excise Duty
Value of clearances to Loan Licensees not includible while determining SSI status
Excise Duty

Excise Duty
Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods which are captively consumed
Excise Duty

Excise Duty
Limitation period under Excise Act not applicable to rebate claim filed
Excise Duty

Excise Duty
Raising of same grounds in 2nd round of ligation which were disposed in 1st round and no appeal been filed
Excise Duty

Excise Duty
Suppression of facts cannot be alleged when all relevant facts were in knowledge of Department
Excise Duty

Excise Duty
Nearest time, in terms of Rule 7 of the Excise Valuation Rules
Custom Duty

Custom Duty
Goods imported at Chennai Port cannot be alleged as mis-declared by Mumbai Customs House
Goods and Services Tax

Goods and Services Tax
Supply of medicines, drugs, stents etc., during treatment or medical procedure is not a ‘Sale’ and thus not exigible to VAT
Goods and Services Tax

Goods and Services Tax
Input Tax Credit cannot be denied to Purchaser even if Seller of Goods has defaulted in complying with VAT Procedures
Excise Duty

Excise Duty
Condition for availing duty exemption for Capital goods cleared against SHIS duty credit scrip
Service Tax

Service Tax
Levy of Interest/Penalty on ST payment which was not payable
Service Tax

Service Tax
