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CA Bimal Jain

Latest Articles


Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 834 Views 0 comment Print

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...

March 5, 2025 639 Views 0 comment Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1401 Views 0 comment Print

New Income Tax Bill, 2025: Important Key Points

Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...

February 12, 2025 10461 Views 0 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 4587 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 1092 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 3450 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 14544 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 3723 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 936 Views 0 comment Print


Latest Judiciary


Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...

March 17, 2025 306 Views 0 comment Print

IGST refund cannot be denied despite availing duty drawback: Madras HC

Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...

March 13, 2025 489 Views 0 comment Print

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...

February 24, 2025 2676 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 660 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 228 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 4515 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 36370 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 735 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 746 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 934 Views 0 comment Print


Collection of Entry Fee for Temple Hall Exempt from GST: AAR Rajasthan

May 3, 2024 1047 Views 0 comment Print

The AAR Rajasthan in the case of In Re. Shri Digamber Jain Sidhkut Chaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22 dated March 26, 2024] ruled that, the entry fee collected from the visitors/devotees/pilgrim by the Applicant is covered under the charitable activities relating to the advancement of the religion and therefore, would not be taxable […]

GST: Order must be passed with 7 days of service of notice of detention/seizure

May 3, 2024 1305 Views 0 comment Print

Learn about the Patna High Court’s ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for issuing orders after the detention or seizure of goods.

GST Implications for those Selling Digital Gold through Platform: Karnataka AAR Ruling

May 2, 2024 1329 Views 0 comment Print

Read the Karnataka AAR ruling on Changejar Technologies’ status as an e-commerce operator, implications for digital gold sales, and tax collection requirements.

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

April 30, 2024 969 Views 0 comment Print

Explore the Kerala High Court’s decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidated due to the petitioner’s inability to respond following the cancellation of GST registration.

SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier 

April 30, 2024 1506 Views 0 comment Print

Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mechanism for services availed from DTA suppliers with LUT.

Delhi HC issues Notice: GST on Holding Company’s Corporate Guarantee to Subsidiary

April 24, 2024 1830 Views 0 comment Print

Delhi High Court issues notice to decide if providing a corporate guarantee by a holding company to a subsidiary is taxable under CGST Act. Learn more about Sterlite Power Transmission Ltd. v. Union of India.

Former Director Not Liable for Recovery Proceedings Outside Tenure

April 24, 2024 609 Views 0 comment Print

Read about the Bombay High Court’s decision in Prasanna Kumar Shetty v. State of Maharashtra, where recovery proceedings against a former director were challenged. Learn the implications and legal analysis here.

Bombay HC set aside Rs. 3731 Crore GST Penalty Demand from employees

April 23, 2024 3348 Views 0 comment Print

Read about landmark judgment by Bombay High Court in Shantanu Sanjay Hundekari v. Union of India and Ors, where a penalty demand of Rs. 3731 Crore was overturned. Learn implications for employees and companies under Section 122 (1A) of CGST Act.

GST not payable on amount recovered from permanent employees for canteen facility provided by employer

April 20, 2024 1920 Views 0 comment Print

Learn about GST exemption on canteen facility recovery from permanent employees as ruled by AAR Gujarat. Detailed analysis and implications included.

Demand should not be raised when negative taxable & invoice value arise due to erroneous reporting of Credit Notes

April 20, 2024 1110 Views 0 comment Print

Learn how the Madras High Court disposed of a case where erroneous reporting of Credit Notes led to negative taxable value, highlighting no loss to the government.

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