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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 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


No Service Tax on Non-Commercial Sports Complex Construction: Kolkata HC

October 21, 2023 609 Views 0 comment Print

Kolkata High Court recently ruled that services provided during construction of a non-commercial sports complex are exempt from service tax.

GST Officer’s Inquiry Not a Trial: Kerala HC

October 21, 2023 1203 Views 0 comment Print

In a recent case, Kerala High Court held that an inquiry by GST officer is not equivalent to a trial, emphasizing burden of proof for registration.

Circular Cannot Introduce New Exemption Conditions: CESTAT Kolkata

October 21, 2023 606 Views 0 comment Print

In a recent case, CESTAT Kolkata ruled that a Circular cannot impose new conditions for customs duty exemptions not inherent in the original Notification

Service Tax not leviable on services provided to Governmental Authority

October 17, 2023 2205 Views 0 comment Print

Learn about the recent Supreme Court verdict that ruled Service Tax is not applicable to services provided to a Governmental Authority.

No Penalty for ITC Incorrectly Availed in Transitional Credit Usage

October 14, 2023 1848 Views 0 comment Print

Madras High Court ruling in PMA Controls India Limited vs Joint Commissioner of Central Tax – important insights on Input Tax Credit transition under GST.

No Advertisement Tax on Signboards Displaying Business Information: SC

October 14, 2023 4602 Views 0 comment Print

In a landmark ruling, Supreme Court of India holds that Advertisement Tax cannot be levied on signboards displaying business information. Get details here.

Copyright Services on Original Artistic Works Exempt from Service Tax

October 14, 2023 696 Views 0 comment Print

A recent CESTAT Kolkata ruling clarifies that copyright services related to original artistic works are exempt from service tax under Section 65(zzzzt) of Finance Act.

No service tax on construction services for the period before June 1, 2007

October 14, 2023 546 Views 0 comment Print

A recent CESTAT Kolkata ruling on service tax liability clarifies that works contracts with material supply are not liable for service tax before June 1, 2007.”

Extended Limitation Period Not Universally Applicable; Context Matters: SC

October 12, 2023 2787 Views 1 comment Print

Supreme Court’s ruling on whether the extended limitation period for tax notices should be invoked based on the specific facts of the case.

Nill Rate of Additional Excise Duty applicable on the day of clearance for yarn

October 11, 2023 555 Views 0 comment Print

In a case between Emtee Poly Yarn Pvt. Ltd. and C.C.E. & S.T. VAPI, CESTAT Ahmedabad sets aside demand for Excise Duty, citing a nil rate on the day of clearance.

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