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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 858 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 654 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 1419 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 10506 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 4623 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 324 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 495 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 2682 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 666 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 231 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 36379 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 749 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


Kronos 4500 Touch ID Terminal Chips are Classifiable under the Category of Electrical Machines and Apparatus

November 1, 2023 273 Views 0 comment Print

Learn about CESTAT Bangalore ruling on classification of Kronos 4500 Touch ID terminal chips under electrical machines and apparatus. Analysis included.

Excise Duty is leviable on Coal Clearances from Sister Concern Units

October 30, 2023 327 Views 0 comment Print

CESTAT Kolkata upheld the imposition of excise duty on coal clearances from sister units. However, the Show Cause Notice was challenged on the grounds of limitation.

No provision to Disclose Route of Transportation of Goods under GST

October 30, 2023 1827 Views 1 comment Print

Allahabad High Court sets aside goods seizure, citing no GST provision for declaring transportation routes. Analysis of the Om Prakash Kuldeep Kumar case.

Aluminium Foil Container is classified under Heading 7615 with a GST rate of 12%

October 30, 2023 2058 Views 0 comment Print

Madras High Court resolves the Aluminium Foil Container GST classification dispute in favor of Chapter Heading 7615 with a 12% tax rate. Get insights on the case.

Tax Invoices, E-way bills & Goods Receipts are not sufficient proof to avail ITC

October 27, 2023 66726 Views 2 comments Print

In a recent case, the Allahabad High Court held that Tax Invoices, E-Way bills, and Goods Receipts are insufficient to prove ITC eligibility. Learn the details and implications.

GST Exemption for Printing Examination Question Papers

October 27, 2023 798 Views 0 comment Print

AAR West Bengal rules that printing question papers for educational institutions is exempt from GST, easing the financial burden on the education sector.

GST Assessment Order is void when Notice is not served: Madras High Court

October 26, 2023 2214 Views 0 comment Print

Madras High Court quashes an assessment order in a GST case, emphasizing the importance of serving proper notice and adhering to principles of natural justice.

Allahabad HC Allows Cumulative GST Credit for Feb-Aug 2020

October 26, 2023 1050 Views 0 comment Print

Time Period of February, 2020 to August, 2020 to be considered cumulatively for availing GST Credit under Rule 36(4) of the CGST Rules: Allahabad High Court

Sikkim HC to Rule on Challenge to CGST Rule 31A

October 23, 2023 747 Views 0 comment Print

Sikkim High Court is set to decide on the challenge to Rule 31A of the CGST Rules. Learn about the case and its implications in this update.

GST Recipient’s ITC Cannot Be Denied Due to Supplier’s Non-Remittance: Kerala HC

October 21, 2023 10917 Views 0 comment Print

Kerala High Court ruled that Input Tax Credit (ITC) claimed by a GST recipient cannot be denied solely based on supplier’s failure to remit tax.

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