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CA Bimal Jain

Latest Articles


Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 24 Views 0 comment Print

Budget 2024-25: Key Changes under GST Law

Goods and Services Tax : Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compens...

July 24, 2024 1950 Views 0 comment Print

Budget 2024-25: Changes under Customs & Excise

Custom Duty : Discover the key changes in customs and excise duties proposed in the Union Budget 2024-25, including updated rates and legislativ...

July 24, 2024 1521 Views 0 comment Print

Budget 2024-25: Changes under Income Tax Law

Income Tax : Discover the key changes in India's Income Tax Law from the Union Budget 2024-25. Highlights include revised tax slabs, increased ...

July 24, 2024 4089 Views 0 comment Print

Assessee Entitled to Refund Due to Delay in Constituting Appellate Tribunal

Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...

July 18, 2024 270 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 822 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 3180 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 12990 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 3669 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 876 Views 0 comment Print


Latest Judiciary


Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 21 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 21 Views 0 comment Print

Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...

July 18, 2024 480 Views 0 comment Print

Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 246 Views 0 comment Print

GST: Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...

July 3, 2024 684 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 4452 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 35443 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 573 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 596 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 862 Views 0 comment Print


No income tax additions can be made merely relying on a Retracted statement

May 25, 2023 978 Views 0 comment Print

held that no income tax additions can be made when source of investment made against the share capital/ premium/ warrants, stands explained, as assessee and investor companies, have substantiated the same by furnishing evidences and proved the Identity, genuineness of transactions and creditworthiness of investor companies.

GST: Bank Account attachment without Notice: HC Quashes Writ & directs to file appeal

May 25, 2023 1815 Views 0 comment Print

Order rejecting application of petitioner for revoking order of attachment of bank accounts is appealable under Section 107 of OGST Act.

No Service Tax on sale of coaching material

May 24, 2023 1449 Views 0 comment Print

CESTAT held that amount collected by selling study material is not a taxable service, hence, no service tax leviable on sale of coaching material.

Trader of second-hand gold in form of lumps or irregular shapes cannot avail GST chargeability under margin scheme

May 23, 2023 1203 Views 0 comment Print

AAR ruled that purchasing second hand gold in form of jewellery / parts of jewellery, from unregistered individuals and selling to registered / unregistered dealers, after melting in form of lumps / irregular shapes of gold will not get benefit of chargeability of GST on the margin difference between the sale price and purchase price as stipulated in Rule 32(5) of CGST Rules 2017

Rent on Accommodation buildings located outside the boundaries of religious places are chargeable to GST

May 22, 2023 6795 Views 0 comment Print

AAR ruled that since assessee was providing accommodation to pilgrims outside boundary of temple and rooms rent charged was INR 1000 thus, exemption sought was not available.

No service tax leviable on user development fees collected by Airport authority, being a statutory levy 

May 22, 2023 1581 Views 0 comment Print

SC held that neither is there any compulsion to levy development fee nor is collection conditional upon its deposit in government treasury.

When there is no mens rea, no demand will sustain on ground of limitation

May 19, 2023 1050 Views 0 comment Print

CESTAT held that, there should be mens rea to evade payment of service tax for demand of service tax and penalty beyond period of limitation.

No Service Tax liability on liquidated damages

May 19, 2023 1206 Views 0 comment Print

Discover the CESTAT, Chennai ruling on Service Tax liability for liquidated damages. Explore the case of M/s. Bharat Heavy Electricals Limited and understand why recovery of damages is not considered a taxable service. Stay informed on GST implications with insights from circular no. 178/10/2022-GST.

HC directs AO to allow Cross Examination of witness without interfering or restricting

May 14, 2023 2454 Views 0 comment Print

HC directs AO to provide effective cross-examination opportunity in accordance with provisions of Indian Evidence Act, 1872 and permit petitioner to cross- examine without in any manner interfering or restricting.

No Service Tax liability when construction of flat is for personal use of service recipient

May 11, 2023 987 Views 0 comment Print

Projects executed prior to June 01, 2007, which were in the nature of composite works contract, could not be brought within the fold of commercial or industrial construction service or CC services and for the period post June 01, 2007, the liability to pay Service Tax could be fastened under CC services only if the activities were in the nature of service simpliciter.

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