Follow Us:

CA Bimal Jain

Latest Articles


GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 192 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 201 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 141 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 894 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 639 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 1575 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 3930 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 15075 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 3909 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 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 258 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 237 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 312 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1050 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 276 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 4767 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 37876 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 936 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 1103 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 1246 Views 0 comment Print


Relaxation for the availment of ITC for FYs 2017-2021

September 30, 2024 18600 Views 3 comments Print

Understand GST relaxation on Input Tax Credit claims for FYs 2017-2021, including legal updates and provisions for taxpayers.

Madras HC Stays GST Recovery on Seigniorage Fees & Mining Leases Pending SC Decision

September 28, 2024 3285 Views 0 comment Print

Madras High Court stays GST recovery on seigniorage fees and mining leases, pending a decision by the Supreme Court’s Constitution Bench on the issue of royalty.

GST Authorities can’t Invoke IPC Without using GST Act Provisions: MP HC

September 27, 2024 1971 Views 0 comment Print

Madhya Pradesh HC ruled that GST authorities must follow GST Act procedures before invoking IPC provisions. FIR quashed due to non-compliance with Section 132(6) CGST Act.

A Single SCN cannot be issued for multiple tax periods: Karnataka HC

September 27, 2024 6132 Views 0 comment Print

Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.

Transporters Only Need Duplicate Copy of GST Invoice During Transit: Karnataka HC

September 26, 2024 2823 Views 0 comment Print

Karnataka HC ruled that transporters must carry the duplicate copy of the tax invoice, not the original, per Rule 48 of CGST. Penalties for non-compliance quashed.

Vouchers are Taxable as a Supply of Goods at rate of 18%: UP AAR Ruling

September 26, 2024 1491 Views 0 comment Print

UP AAR rules that vouchers are taxable as goods under GST at 18%. This ruling highlights vouchers classification as movable property and their tax implications.

Personal Hearing Mandatory Before Cancelling GST Registration: Delhi HC

September 26, 2024 1212 Views 0 comment Print

Delhi High Court rules that a personal hearing must be granted to an Assessee before cancelling GST registration, allowing a chance to respond to allegations.

Section 130 of GST does Not Apply to Excess Stock Confiscation: Allahabad HC

September 26, 2024 1197 Views 0 comment Print

Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.

Omission of Personal Hearing Date in SCN Violates Natural Justice: Orissa HC

September 25, 2024 939 Views 0 comment Print

Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.

HC Allows Assessee’s Reply to SCN Due to Lack of Awareness

September 25, 2024 690 Views 0 comment Print

Madras High Court permits Tirupathi Packaging to respond to GST demand with conditions, including a 10% payment of disputed tax amount.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930