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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 594 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


GST Authorities can’t raise new grounds or arguments that are not part of SCN

February 8, 2024 2091 Views 0 comment Print

Learn from Associated Switch Gears and Projects Ltd. case how Allahabad HC ruled that GST Authorities cant raise new grounds beyond those in the Show Cause Notice. Analysis included.

GST Registration Cannot Be Retrospectively Cancelled Solely Due to Non-filing of Returns

February 8, 2024 723 Views 0 comment Print

Learn from Aryan Timber Store v. Sale Tax Officer case how Delhi HC ruled that GST registration cant be cancelled retroactively due to unfiled returns. Analysis included.

Bail granted when accused willing to deposit certain amount with GST Authorities

February 6, 2024 771 Views 0 comment Print

Explore the Madras High Courts decision in Isithore v. Senior Intelligence Officer, granting bail to a Chartered Accountant on condition of depositing a specified amount with GST Authorities.

Assessee Eligible to File Revocation Application Upon Meeting All Tax Payment requirements

February 6, 2024 549 Views 0 comment Print

Learn about the Orissa High Courts ruling in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer, affirming the Assessees entitlement to file a revocation application for GST registration cancellation upon fulfilling all tax obligations.

GST Assessment Order invalid if Essential Details Omitted in Personal Hearing Notice

February 5, 2024 4608 Views 1 comment Print

Learn about the Calcutta High Court’s ruling in Goutam Bhowmik v. State of West Bengal, stating that an assessment order lacks validity without essential details in the Show Cause Notice. Get insights into the case and implications for taxpayers

GST Exemption for Agricultural Produce Services & Maintainability of Writ Petition for Third-Party Grievances in Advance Ruling

February 5, 2024 978 Views 0 comment Print

Explore the Madras High Court ruling in Naga Ltd. v. Puducherry AAR, exempting GST on services related to agricultural produce. Understand the implications and why a third party writ petition was deemed maintainable

GST Interest Exemption for Timely Deposit Despite Belated GSTR-3B Filing

February 5, 2024 3972 Views 0 comment Print

Explore the Madras High Court ruling in Eicher Motor Ltd. v. Superintendent GST, stating no interest on GST if deposited on time, even with belated GSTR-3B filings. Understand the implications for taxpayers.

Rajasthan HC to Adjudicate Validity of Appeal Amnesty Scheme Notification & CGST Act Section 107(4)

February 2, 2024 534 Views 0 comment Print

Get insights into Abdus Sami Saifi vs. Union of India case in Rajasthan HC. Analysis of CGST Act Section 107(4) and the validity of Amnesty Scheme Notification 53/2023.

GST Assessment Proceedings without proper intimation is bad in law: Allahabad HC

February 2, 2024 945 Views 1 comment Print

Explore the legal implications of assessment proceedings without proper intimation. Learn from a recent Allahabad High Court case, emphasizing fair hearing rights for assessees.

Changes under Income Tax in Interim Budget 2024-25

February 2, 2024 17661 Views 2 comments Print

Gain insight into the changes in Interim Budget 2024-25 with the key phrase “Changes under Income Tax in Interim Budget 2024-25”. Explore pro-people programmes, structural reforms and more from FM Sitharaman

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