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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 837 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 645 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 10470 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 309 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 2679 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


If tax liability including interest has been paid subsequently SCN cannot be issued

March 13, 2024 2949 Views 0 comment Print

Discover the Telangana High Courts ruling on tax liabilities and show cause notices, ensuring clarity on penalties and interest payments in GST cases.

Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

March 12, 2024 2721 Views 0 comment Print

Andhra Pradesh High Court allows appeal in Form GST DRC-03 glitch case. Detailed analysis of Manjunatha Oil Mill vs Assistant Commissioner judgment. Learn about the impact on tax appeals

GST Demand Order cannot be passed without issuing Show Cause Notice

March 12, 2024 2511 Views 0 comment Print

Allahabad High Court rules demand orders invalid without Show Cause Notice. Detailed analysis of Yash Building Material vs State of U.P. case. Know the legal implications.

Section 5 of Limitation Act not applicable to appeal filed under GST: Allahabad HC

March 9, 2024 1326 Views 0 comment Print

Explore the Allahabad High Courts recent ruling on Section 5 of the Limitation Act, excluding its applicability to appeals filed under UPGST Act Section 107. Details on the case, implications, and legal insights.

SC Cannot Automatically Vacate HC Interim Orders Without Speaking Order

March 8, 2024 531 Views 0 comment Print

Explore Supreme Courts decision in High Court Bar Association vs. State of U.P. on automatic vacation of High Court interim orders. Learn about implications and nuanced legal perspectives.

Two parallel proceedings for same period not permissible under GST Law

March 7, 2024 11487 Views 0 comment Print

Explore the Guwahati High Courts ruling on parallel GST proceedings for the same period. Learn about the case, implications, and the legal perspective on dual actions under CGST and SGST Acts.

Credit should not be denied when ITC not reflected in GSTR-3B is claimable based on GSTR-2A & GSTR-9

March 5, 2024 7509 Views 0 comment Print

Learn why credit cant be denied when ITC not in GSTR-3B but claimable via GSTR-2A & GSTR-9. Explore a court cases analysis and implications for GST compliance.

GST Refund allowed for inverted duty structure despite same inward & outward supplies

March 2, 2024 3606 Views 0 comment Print

Explore the Kerala High Courts landmark decision in M/s. Malabar Fuel Corporation case, affirming the right to claim refunds under Inverted Duty Structure even with identical inward and outward supplies.

Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted

March 2, 2024 801 Views 0 comment Print

Explore the G.L. Kundu & Sons Steel (P) Ltd. vs Deputy Commissioner State Taxes case. Learn how Calcutta HC permits writ petition for interim protection in the absence of Appellate Tribunal.

Medical Reasons Valid for condoning Appeal Delay: Madras HC

February 29, 2024 2820 Views 0 comment Print

Learn about the Madras High Courts ruling on condoning delay in filing GST appeals due to medical reasons. Explore the case details and implications.

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