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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


No GST on free bus transportation facility provided to its Employees by Employer

January 11, 2025 2418 Views 0 comment Print

Gujarat AAAR confirms no GST on free employee bus services by employers. Input Tax Credit (ITC) for vehicles with over 13 seats is admissible under CGST Act.

GST Notification Ratification cannot substitute recommendation: Gauhati HC

January 10, 2025 504 Views 0 comment Print

Gauhati HC quashes GST Notification No. 56/2023, clarifying that ratification cannot substitute prior recommendation as mandated under Section 168A of the CGST Act.

GST Notice/ Order shall be mandatorily be served through post or electronic mode

January 8, 2025 1437 Views 0 comment Print

Udumalpet Sarvodaya Sangham Vs The Authority (Madras High Court) The Hon’ble Madras High Court in the case of Udamalpet Sarvodaya Sangham v. The Authority & Ors [W.P. (MD). Nos. 26481, 25801, 25855, 25979, 25773, 25952, 27362, 27363, 27357 to 27361 27869 & 27190 of 2024 dated January 06, 2025] allows the writ petition where it […]

In-flight Food & Beverages supply to airlines not qualifies as ‘Outdoor Catering Services: SC

January 7, 2025 834 Views 1 comment Print

Supreme Court affirms that supplying food to airlines is a sale of goods, not outdoor catering, clarifying service tax applicability. Appeal dismissed due to delay.

SCN & Order uploaded under Heading “View Additional Notices & Orders” not proper service

January 4, 2025 1797 Views 0 comment Print

Delhi HC rules uploading SCN under “Additional Notices and Orders” is improper service. Impugned Order set aside. Learn about compliance under Section 169 of CGST Act.

Co-owner consent not required for availing GST registration: Allahabad HC

January 3, 2025 519 Views 0 comment Print

Allahabad HC rules co-owner consent unnecessary for GST registration if ownership proof, like an electricity bill, is in the owner’s name. Case details inside.

Digital or Manual Signature Needed for Valid Section 73 GST Orders: Kerala HC

January 3, 2025 441 Views 0 comment Print

Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in the case of Fortune Service.

State Authorities Cannot Issue SCN if Central Proceedings Are Ongoing Under GST

January 1, 2025 4371 Views 0 comment Print

Calcutta HC quashes state GST SCN and order, citing overlap with central authorities’ prior action for the same tax period and subject matter under GST law.

No Penalty for Goods with Valid Invoice & E-Way Bill Despite Suspended Registration

December 31, 2024 1299 Views 0 comment Print

Allahabad HC rules no penalty if goods in transit have valid tax invoice and e-way bill, despite owner’s GST registration suspension. Highlights Section 129 CGST Act.

GST Demand Order Issued before expiry of period of filing Violates Natural Justice

December 31, 2024 687 Views 0 comment Print

Andhra Pradesh High Court rules demand order issued before reply period expiry violates natural justice. Case highlights procedural fairness in GST cases.

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