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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 378 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 1965 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 1524 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 4164 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 273 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 828 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 3186 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 12993 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 240 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 150 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 690 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 35449 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


Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @28%

September 10, 2023 1248 Views 0 comment Print

Learn about how Jac Olivol Body Oil was classified under GST in India: GST @ 28% for its primary function of care of skin not cure of skin.

Assessee is responsible to monitor GST Portal after cancellation of GST registration

September 9, 2023 1776 Views 0 comment Print

Explore the Kerala High Court ruling in Koduvayur Constructions vs AC-Works Contract case. Understand the significance of GST portal notices and the responsibility of the assessee.

GST Audit cannot be conducted after winding up of business

September 9, 2023 3459 Views 0 comment Print

HC held that, that Section 65 (GST Audit by tax authorities) applies only to registered businesses and concluded that authorities cannot conduct audits for businesses that have closed and further clarified that there is no barring in initiating proceeding under Section 73 and 74 of the CGST Act.

No Service Tax on VAT-Paid Goods used in Auto Repairs: CESTAT Allahabad

September 8, 2023 813 Views 0 comment Print

CESTAT held that if Value Added Tax (VAT) is paid on goods used in repairs, no service tax can be levied on those goods.

BPO service provided to overseas client was not an intermediary service

September 2, 2023 1506 Views 0 comment Print

HC set aside SCN and held that assessee was not ‘intermediary’ and therefore, refund claim of unutilized ITC used in making zero rated supplies of services without payment of IGST was allowed.

Notice issued to Revenue Department challenging arrest & summoning powers of GST officials

September 2, 2023 6975 Views 0 comment Print

SC in Gagandeep Singh v. Union of India & Ors. admitted Writ and issued notice to Revenue Department, challenging GST provisions pertaining to power to arrest and power to summon.

Investment advisory services to foreign companies qualifies as export of service

September 2, 2023 969 Views 0 comment Print

HC Observed that, neither the Adjudicating Authority nor the Appellate Authority had any material to doubt the Petitioner has rendered advisory services to the overseas recipient.

Order to cancel GST registration without specifying reason is not sustainable

September 1, 2023 1602 Views 0 comment Print

Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court) In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation […]

Commissioner Holds Exclusive Power for Bank Account Attachment under CGST Act

August 30, 2023 1326 Views 0 comment Print

Delhi HC rules that only the Commissioner has the authority under the CGST Act to order the attachment of a bank account. Details on Vikas Enterprises case.

Gujarat HC Directs GST department to Transfer Document to DGGI amid Investigation

August 30, 2023 1509 Views 0 comment Print

The judgment by the Gujarat High Court in this case reiterates the principle that parallel investigations on the same subject by different GST authorities can lead to legal complexities. By ordering the transfer of documents to a single investigating unit, the court ensures a streamlined process, emphasizing the need for coherence in legal proceedings.

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