#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

SC Stays Retrospective GST Penalty u/s 122(1A)

Revenue cannot invoke GST Section 74 where normal Section 73 limitation expired

GST Refund Cannot Be Withheld on mere presumption of malfeasance or fraud

No power to adjudicate ITC eligibility during refund proceedings: SC

SC allows GST refund for services provided to foreign universities

GST Registration Cancellation Must Be Processed Within Timeline: Delhi HC

ITC Cannot Be Denied If genuine Supplier’s GST Is Cancelled Later: Allahabad HC

Telecom Towers Not Immovable property, ITC under GST Cannot Be Denied: SC

No Provisions in GST Law for remand back by First Appellate Authority

Seizure Powers Under GST Limited to Goods Linked to Evasion, Not Unaccounted Valuables: SC

Employee Accommodation via Third Party Not Taxable, ITC Allowed

No limitation period applicable on refund of IGST on Ocean Freight

Rajasthan HC Examines Validity of Additional Director, DGGI’s Powers as ‘Proper Officer’ for SCN issuance

GST Adjudicating Authority Not Bound by Investigating Authority Findings
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
