Sponsored
    Follow Us:

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


Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

December 16, 2023 1407 Views 0 comment Print

CESTAT Mumbai, in Tata AIG case, rules credit can’t be denied for incorrect service description on invoices when correct service tax is paid. Details of the verdict.

Revenue Department has no power to re-adjudicate or re-quantify Refund Order

December 16, 2023 933 Views 0 comment Print

Madras High Court directs Revenue Department to refund excess tax as per the original refund order, stating it has no power to re-adjudicate or re-quantify.

Lessor is liable to pay GST on forward charge basis when residential property is rented out for commercial purpose

December 14, 2023 2757 Views 0 comment Print

Discover AAR, Rajasthan’s ruling in M/s. Deepak Jain case. Lessor liable for GST on forward charge basis when residential property is leased for commercial use. Details inside.

Interest not to be levied when delay in remitting tax is caused due to technical issues on GST Portal

December 14, 2023 1623 Views 0 comment Print

Explore the Kerala High Court’s landmark decision in M/s. Hilton Garden Inn v. Kerala GST. No interest for tax delay due to GST Portal technical issues. Details inside.

Madras HC Sets Aside GST Assessment Order Citing Technical Glitches on Portal

December 14, 2023 2481 Views 0 comment Print

Explore the Madras High Court’s decision in East Coast Constructions and Industries Ltd. vs. Assistant Commissioner, where it allowed a writ petition, highlighting technical issues on the GST portal. The court remanded the matter, emphasizing the need for a fair chance and directing the Revenue Department to address dashboard discrepancies.

HC Empowered to Ease Assessee’s Pre-Deposit Amid Financial Hardship

December 13, 2023 1212 Views 0 comment Print

Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent.

12% GST applicable on job work done on goods owned by other registered persons

December 12, 2023 3549 Views 0 comment Print

Recent AAR, Gujarat ruling on GST for job work services. Understand application of Notification No. 11/2017-CE (Rate) and Heading SAC 9988, making applicant liable for 12% GST.

Madras HC Clarifies Director’s Tax Liability in Liquidation under CGST Act

December 12, 2023 1197 Views 0 comment Print

Madras High Court’s ruling on director’s tax liability during liquidation. Uncover intricacies of Section 88(3) of CGST Act and its impact on ex-directors’ responsibilities.

Time limit for claiming refund not applicable when Service Tax paid erroneously

December 11, 2023 1299 Views 0 comment Print

CESTAT Kolkata ruling in Bansal Biscuits case, where the time limit under Section 11B of the Central Excise Act is deemed inapplicable for claiming refunds on erroneously paid Service Tax.

Same rate of tax applicable on Mobile Phone & Charger sold together as one unit under Karnataka VAT Act

December 11, 2023 798 Views 0 comment Print

Explore the Supreme Court’s decision on tax rates for mobile phones and chargers sold as one unit under Karnataka VAT Act. Details of the case State Of Karnataka & Anr. Vs Micromax Informatics Ltd.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31