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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 609 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


Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

January 25, 2024 22593 Views 0 comment Print

Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.

SCN for GST registration cancellation without proper reasoning is invalid

January 25, 2024 633 Views 0 comment Print

Explore the Delhi High Courts decision setting aside GST registration cancellation due to an invalid Show Cause Notice lacking proper reasoning. Legal insights on the case.

Dismissal of GST Registration Appeal Won’t Prejudice Fresh Application: Calcutta HC

January 24, 2024 429 Views 0 comment Print

Read about the Calcutta High Court’s decision in Suresh Kumar Chaudhary vs. Assistant Commissioner. Learn why the dismissal won’t prejudice a fresh application for GST registration.

GST Registration Cannot be Retrospectively Cancelled: Delhi HC

January 24, 2024 741 Views 0 comment Print

Explore the Sharda Metal Works case as Delhi High Court quashes GST registration cancellation, citing lack of proper reasoning. Analysis of the impact and legal implications.

Assessee is entitled to personal hearing before Authority passes order: Allahabad HC

January 24, 2024 558 Views 0 comment Print

Explore the Allahabad High Court decision in Akbar Ali Transport Services vs. State of U.P. Learn about the opportunity of hearing granted before penalty orders. Read the full judgment for insights.

Payment of Interest can be made in installments: Madras HC

January 23, 2024 792 Views 0 comment Print

Explore the Madras High Court decision on installment payments for tax interest in Everyday Banking and Retail Assets vs. Assistant Commissioner case (Writ Petition No. 35372 of 2023). Understand the implications and schedule set by the court

Commissionerate with Highest Demand Holds Jurisdiction to Adjudicate Connected SCNs

January 23, 2024 597 Views 0 comment Print

Explore the Delhi High Court ruling in Aasanvish Technology case, stating that jurisdiction for adjudication rests with the commissionerate issuing SCNs with the highest demand. Understand the implications for cases involving multiple notices

No mechanical GST Registration cancellation on instructions of another authority: Delhi HC

January 22, 2024 492 Views 0 comment Print

Explore the Delhi High Court ruling in Sant Ram v. Delhi State GST. Understand the importance of Proper Officers independent decision on GST registration cancellation.

Court’s Directions Binding on the Authorities: Gujarat HC

January 18, 2024 576 Views 0 comment Print

Gujarat High Court rules that authorities must adhere to court directions. Analysis of Real Price Spintex vs Union of India case.

Evidence Adequacy Disputes Inadmissible in Article 226 Proceedings: Madras HC

January 18, 2024 357 Views 0 comment Print

Madras High Court dismisses Writ Petition (WP No. 198 of 2024) by Malar International on the grounds that adequacy of evidence cannot be addressed under Article 226.

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