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CA Bimal Jain

Latest Articles


Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated

Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...

July 13, 2024 582 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1530 Views 0 comment Print

GST is not applicable on services of design engineering and contraction of water tanks by the Government Authority

Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...

July 1, 2024 285 Views 0 comment Print

Revenue department cannot vivisect the business agreement to create demand

Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...

July 1, 2024 300 Views 0 comment Print

Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Honâ...

June 30, 2024 786 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 765 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 3111 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 12693 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 3657 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 873 Views 0 comment Print


Latest Judiciary


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 225 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 612 Views 0 comment Print

Appeal cannot be rejected on procedural lapse of non-submission of order

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 597 Views 0 comment Print

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...

July 2, 2024 276 Views 0 comment Print

Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 471 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 4449 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 35236 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 567 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 593 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 859 Views 0 comment Print


Credit of unadjusted TDS under VAT can be transitioned into GST regime

February 4, 2023 1899 Views 0 comment Print

HC Held that assessee is entitled for migration of TDS amount in terms of Section 140(1) of CGST Act. Further held that, restriction on ITC only applies if there is an express prohibition under CGST Act.

Information triggering assessment/ reassessment proceedings must be furnished to assessee

February 4, 2023 1503 Views 0 comment Print

HC set aside reassessment order against assessee, for non-supply of information/ material by Revenue Department for reopening of assessment.

Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit

February 2, 2023 585 Views 0 comment Print

CESTAT held that, once assessee had reversed proportionate credit attributed to exempted goods, no demand of 10% of value of goods can be raised by Revenue Department.

No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available

February 2, 2023 840 Views 0 comment Print

When the test reports were available on record, there was no need to go to the website and Wikipedia for the meaning of the product.

Changes under Customs & Excise – Key Highlights of Union Budget 2023

February 2, 2023 14880 Views 0 comment Print

Discover the key highlights of the Union Budget 2023 regarding changes in Customs & Excise, including notification numbers and proposed rates of duty. Get all the info here!

Changes under GST – Key Highlights of Union Budget 2023

February 2, 2023 15804 Views 1 comment Print

Discover the changes under GST proposed in the 2023 Union Budget including minimum threshold of tax amount, with key highlights from the GST Council.

Key Highlights of Union Budget 2023 – Changes under Income Tax Law

February 2, 2023 25056 Views 2 comments Print

Understand the updates of Union Budget 2023 – Key changes in Income Tax Law with this guide. Learn about the socio-economic welfare measures in the Finance Bill of 2023.

Mere expiry of E-way Bill does not create any scope for evasion

February 1, 2023 1377 Views 0 comment Print

HC set aside detention order passed against assessee on the grounds of expiry of E-way bill. Held that, mere expiry of E-way bill does not create any scope for evasion, hence, in absence of evasion, there cannot be any loss to Revenue Department.

Expected Changes in GST; Union Budget 2023-24 in Finance Bill 2023

January 31, 2023 18357 Views 0 comment Print

Learn about the expected changes in GST for the Union Budget 2023-24 in the Finance Bill 2023, such as raising the minimum prosecution threshold and decriminalizing certain offences. Read about compounding penalties, e-commerce supplies for unregistered suppliers and GST exemptions for third country exports.

Ex-parte assessment order passed in violation of principles of natural justice entails civil consequences

January 30, 2023 1554 Views 0 comment Print

HC quashed ex-parte assessment order rejecting ITC claim & imposing tax as it was passed in violation of principles of natural justice

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