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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 648 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 10476 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 312 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


Delhi HC Orders Restoration of GST Registration: Violation of Natural Justice

December 11, 2023 1053 Views 0 comment Print

Delhi High Court directs restoration of GST registration for ATT SYS India Pvt Ltd, canceled without a hearing. Analysis of the judgment and its implications.

GST not leviable on sale of unbranded/non packaged Broken Rice

December 10, 2023 1131 Views 0 comment Print

AAR West Bengal ruling in the case of Tamal Kundu, declaring GST exemption on the sale of unbranded and non-packaged Broken Rice. Key insights on classification and taxation.

ITC cannot be blocked when no order is issued u/s 74 of CGST Act or Rule 86A of CGST Rules

December 10, 2023 3219 Views 0 comment Print

Telangana High Court’s landmark decision in M/s. A.S.E. India v. Union of India, highlighting invalidity of blocking ITC without a CGST Act Section 74 order or Rule 86A compliance.

Reasonable time period is 30 days for filing reply to GST Show Cause Notice

December 8, 2023 6717 Views 0 comment Print

Madhya Pradesh High Court ruling in Raymond Ltd. vs Union of India, affirming a 30-day timeframe for responding to GST Show Cause Notices, setting a precedent for reasonable opportunities.

Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC

December 7, 2023 28608 Views 1 comment Print

AAAR, Gujarat, in the case of The Varachha Co-Op. Bank, categorizes Central AC, Lift, Electrical Fittings as immovable property, making them ineligible for GST ITC.

No E-way bill required for period February 2018 to March 2018 under UPGST Act

December 7, 2023 534 Views 0 comment Print

Allahabad High Court grants relief to Sunil Traders, ruling no e-way bill required under UPGST Act for Feb-Mar 2018. Full judgment analysis and implications.

Assessee entitled to interest on GST Refund from date of expiry of 60 days of application filed pursuant to refund claim attaining finality

December 6, 2023 1437 Views 0 comment Print

Assessee entitled to interest on GST Refund from the date of expiry of 60 days of the application filed pursuant to refund claim attaining finality: Delhi HC

Revenue Department Lacks Power to Seize Cash under CGST Act Section 67: Delhi HC

December 6, 2023 981 Views 0 comment Print

Explore Gunjan Bindal case where Delhi High Court rules against Revenue Department’s cash seizure under Section 67 of CGST Act. Detailed analysis, implications, and judgment insights.

Gujarat HC to examine validity of Notification extending period for proceedings

December 5, 2023 5241 Views 0 comment Print

SRSS Agro Pvt. Ltd. Vs Union of India: Gujarat High Court to examine validity of Notification No. 09/2023-Central Tax extending period for proceedings initiated by Revenue Department

Delhi HC Invalidates GST Circular on Goods Classification Issued by TRU

December 5, 2023 2514 Views 0 comment Print

Delhi High Court invalidates GST circular by ruling TRU lacks authority under CGST Act for goods classification. Learn about the case challenging Circular No. 80/54/2018-GST.

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