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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 831 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 636 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 1398 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 10446 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 4563 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 14541 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 933 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 300 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 480 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 2676 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 651 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 36364 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


Order Cannot Exceed SCN Scope: APN Sales Vs Union of India

December 15, 2024 1584 Views 0 comment Print

Delhi HC rules an order must align with the SCN. In APN Sales Vs Union of India, the court highlights principles of natural justice in GST disputes.

Pre-deposit can be waived off in certain circumstances in Customs Appeals: Bombay HC

December 13, 2024 507 Views 0 comment Print

Bombay High Court upholds statutory pre-deposit requirements under Section 129E of the Customs Act, rejecting appeals for waiver in non-rare cases.

Supreme Court dismissed the SLP on grounds of delayed filing

December 11, 2024 528 Views 0 comment Print

Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.

GST Order Without Opportunity to Reply Violates Natural Justice: Madras HC

December 10, 2024 498 Views 0 comment Print

Madras HC quashes order for GST assessment, stating no opportunity was given to reply to Show Cause Notice, violating natural justice principles.

Madras High Court Affirms Scope of Rule 86A in Negative ITC Blocking

December 9, 2024 1953 Views 0 comment Print

Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to curb fraudulent input tax credit.

Demand Order Invalid if Assessee Wasn’t Given Time to Collect Documents Post GST Registration Cancellation: AP HC

December 8, 2024 525 Views 0 comment Print

Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.

No GST Order can be passed beyond defects mentioned in SCN: Madras HC

December 8, 2024 1242 Views 0 comment Print

Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.

Rectification Order Date relevant to calculate limitation period for appeal filing

December 6, 2024 2415 Views 0 comment Print

Madras HC rules limitation period for GST appeals starts from rectification order date, clarifying doubts on timeframes for challenging assessment orders.

GST Notice Against Amalgamating Company Post-Merger is void ab initio: Delhi HC

December 6, 2024 966 Views 0 comment Print

Delhi HC rules notices issued to amalgamating companies post-merger are void. Case highlights Section 87 and 160 of CGST Act in HCL Infosystems Ltd. vs CST.

Refund Rejection Order Invalid if fails to Providing Necessary Information

December 5, 2024 348 Views 0 comment Print

Madras High Court quashes refund rejection order for lack of detailed information in SCN, emphasizing the principle of fair hearing under Audi Alteram Partem.

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