Sponsored
    Follow Us:

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 612 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 597 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


KVAT: Prime Location Charges/Floor Rise Charges not includible in Taxable Service

October 7, 2023 486 Views 0 comment Print

Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.

ITC cannot Be denied for Wrong GSTIN declaration Without Relief as per Circular No. 183

October 6, 2023 5025 Views 0 comment Print

In case of Makhan Lal Sarkar vs. Assistant Commissioner of Revenue, Calcutta High Court directs Revenue Department to reevaluate denial of Input Tax Credit (ITC) based on Circular No. 183.

Release goods & vehicle when accompanied by E-way bill: Allahabad HC

October 6, 2023 681 Views 0 comment Print

In the case of M/s. Western Carrier India Ltd vs. State of U.P., Allahabad High Court held that goods accompanied by an E-way bill and invoice should be released under Section 129 of CGST Act. Learn more.

CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

October 6, 2023 1308 Views 0 comment Print

Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.

Extension of Limitation Not Applicable Without Intent to Evade Service Tax Payment

October 5, 2023 732 Views 0 comment Print

CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.

Writ Petition Dismissed; Department directed for GST dues Instalment decision

October 4, 2023 663 Views 0 comment Print

Kerala High Court dismissed a writ petition for being time-barred but directed petitioner to apply for installment payments of GST dues, which will be decided by Commissioner.

Appellate Authority can only condone delay in GST appeals by one month, not beyond

October 4, 2023 939 Views 0 comment Print

Kerala High Court clarified that Appellate Authority can only condone the delay in GST appeals by one month, not beyond.

Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

October 4, 2023 5463 Views 0 comment Print

In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.

Service Tax to be paid on income received under business ancillary services

October 4, 2023 306 Views 0 comment Print

CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.

Recipient not eligible GST ITC on transfer of rights of leasehold land

October 2, 2023 5661 Views 1 comment Print

Learn about a recent GST ruling where the recipient of leasehold land rights was denied Input Tax Credit (ITC) on GST paid for services related to immovable property construction.

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031