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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 831 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 636 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 1398 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 10440 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 4563 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 3447 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 14538 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 933 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 300 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 480 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 2673 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 651 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 36361 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


GST Registration: No Retrospective Cancellation Without Valid Reasons

April 2, 2024 792 Views 0 comment Print

Explore the detailed analysis of the Delhi High Court ruling on GST registration cancellation, emphasizing the importance of sufficient reasons and proper procedure. Learn why retrospective cancellation must be justified.

Printing & supply of textbooks to Government department are taxable under GST

April 2, 2024 2373 Views 0 comment Print

Explore the tax implications of printing and supplying textbooks to government departments under GST. Dive into a detailed analysis based on the recent ruling by West Bengal AAR.

GST Registration cannot be cancelled on the basis of incorrect field visit report

April 2, 2024 1089 Views 0 comment Print

Learn how the Delhi High Court ruling in Gulab Nagar v. Assistant Commissioner ensures revocation consideration for GST cancellation based on erroneous field visit reports.

Delhi High Court allows refund of ITC reversed after Tax payment by Supplier

April 2, 2024 1977 Views 0 comment Print

Learn how the Delhi High Court ruling in Pedersen Consultants India Pvt. Ltd. v. Union of India allows refund of Input Tax Credit (ITC) reversed when tax is paid by the supplier. Analysis of implications and legal considerations.

Goods Transport with ancillary service of handling not taxable as Cargo Handling: SC

March 30, 2024 849 Views 0 comment Print

Learn about the Supreme Court ruling in C.C.E And S.T. Surat-I vs Arkay Logistics Ltd, stating transportation of goods and ancillary services won’t be taxed as Cargo Handling Service.

Revenue Department cannot seize Cash under GST: Delhi HC

March 30, 2024 1092 Views 0 comment Print

Learn about the landmark case of Jagdish Bansal v. Union of India where the Delhi High Court ruled against the Revenue Department’s authority to seize cash under GST laws.

No penalty for Unfiled Part B of E-way bill due to technical difficulties

March 29, 2024 2955 Views 0 comment Print

Explore the Allahabad High Courts landmark ruling in Precision Tools India vs State of Uttar Pradesh regarding penalties for non-filing of Part B of the E-Way Bill due to technical issues. Detailed analysis and implications provided.

GST Section 129 Penalty & Detention not permissible for undervaluation of goods

March 29, 2024 7518 Views 0 comment Print

Learn about the recent Allahabad High Court ruling stating that goods cannot be detained or penalized under Section 129 of the UPGST Act for undervaluation.

Notification challenged as there was no force majeure in existence to exercise power under Section 168A

March 28, 2024 2376 Views 0 comment Print

Analysis of Indus Towers Ltd. vs Union of India case by Gauhati High Court regarding notification challenge under CGST Act Section 168A.

ITC cannot be denied for settlement of consideration via Book Adjustment

March 28, 2024 5769 Views 0 comment Print

Explore the West Bengal AAR ruling on Input Tax Credit (ITC) when payment is settled through book adjustment. Detailed analysis on admissibility and implications.

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