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CA Bimal Jain

Latest Articles


Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 24 Views 0 comment Print

Budget 2024-25: Key Changes under GST Law

Goods and Services Tax : Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compens...

July 24, 2024 1950 Views 0 comment Print

Budget 2024-25: Changes under Customs & Excise

Custom Duty : Discover the key changes in customs and excise duties proposed in the Union Budget 2024-25, including updated rates and legislativ...

July 24, 2024 1521 Views 0 comment Print

Budget 2024-25: Changes under Income Tax Law

Income Tax : Discover the key changes in India's Income Tax Law from the Union Budget 2024-25. Highlights include revised tax slabs, increased ...

July 24, 2024 4089 Views 0 comment Print

Assessee Entitled to Refund Due to Delay in Constituting Appellate Tribunal

Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...

July 18, 2024 270 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 822 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 3180 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 12990 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 3669 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 876 Views 0 comment Print


Latest Judiciary


Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 21 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 21 Views 0 comment Print

Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...

July 18, 2024 480 Views 0 comment Print

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 246 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 684 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 4452 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 35443 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 573 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 596 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 862 Views 0 comment Print


Early Lease Termination Damages Considered GST Supply: Karnataka AAR

January 6, 2024 951 Views 0 comment Print

Karnataka AAR in Enzyme Business Centre case rules damages for early lease termination constitute GST supply under CGST Act, subject to 18% tax rate.

Madras HC directs Revenue Authority to Expedite GST Rectification Application

January 6, 2024 831 Views 0 comment Print

In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.

Delhi High Court Upholds GST Refund for Varied Input Tax Rates

January 6, 2024 1659 Views 1 comment Print

Delhi High Court’s ruling on GST refund for accumulated ITC due to different tax rates on inward supplies, highlighting key legal nuances and implications.

SC Issues Notice in SLP Challenging Constitutional Validity of CGST Act’s Section 16(4)

January 5, 2024 15126 Views 0 comment Print

Supreme Court notice on Mrityunjay Kumar’s challenge to CGST Act Section 16(4). Analysis of case implications and next hearing details.

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

January 4, 2024 3180 Views 0 comment Print

Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the absence of an option for revising GST returns on the portal.

Appellate Authority cannot dismiss appeal for non-prosecution due to non-appearance of Assessee or authorised representative

January 4, 2024 1278 Views 0 comment Print

Explore the Patna High Court ruling in Nav Nirman Construction vs. Union of India, emphasizing that the Appellate Authority cannot dismiss an appeal for non-prosecution.

Taxpayer Granted Refund for Coerced Deposit During Search Proceedings

January 4, 2024 1215 Views 0 comment Print

Explore Delhi High Court’s landmark decision in Lovelesh Singhal v. Commissioner, granting a GST refund due to coercion during search proceedings. Get insights on the judgment and its implications.

Delhi HC Directs Electronic Issuance of CGST Notice Summary

January 3, 2024 1749 Views 0 comment Print

Explore the Delhi High Court’s directive in Sulender Shah vs. Additional Commissioner CGST, emphasizing the electronic issuance of summary for CGST notice under Rule 142(1).

ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the CGST Rules

January 3, 2024 2265 Views 0 comment Print

Explore Bombay High Court’s groundbreaking decision allowing clubbing of ITC for refund under Rule 89(4) of CGST Rules, as per Circular 135/05/2020-GST.

Refund Application Valid if CGST Rule 89(2) Conditions Met: Delhi HC

January 3, 2024 867 Views 0 comment Print

Explore the Delhi High Court judgment on refund applications, clarifying Rule 89(2) compliance. Learn how deficiencies may not apply if conditions are fulfilled.

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