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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 867 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 675 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 1434 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 10584 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 4665 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 330 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 498 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 2694 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 669 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 237 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 36382 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


GST: Provisional attachment of bank account is to be lifted up after one year

July 7, 2023 1683 Views 0 comment Print

Discover the impact of the Hon’ble Bombay High Court’s ruling on the provisional attachment of bank accounts under GST. Learn about the one-year validity period and the importance of complying with Section 83 of the CGST Act. Stay informed to protect your interests.

Taxpayer should not suffer due to a supplier’s error in GST reporting: HC

July 6, 2023 9771 Views 1 comment Print

In a significant judgement by the Madhya Pradesh High Court, the rights of taxpayers to claim input tax credit under the GST system were reinforced. In the case of Agrawal And Brothers vs Union Of India, the court ruled that the taxpayer should not suffer due to a supplier’s error in GST reporting.

Absence of Email Access is Valid Ground for Condonation of Delay

July 6, 2023 1953 Views 0 comment Print

Explore the significant ruling by ITAT Delhi in the case of Mohammad Saleem Vs ITO, stating that the Assessing Officer cannot perform a second assessment on the same issue within the same assessment year.

HC lifts Provisional Attachment, assessee agrees to pay GST liability in installments

July 6, 2023 903 Views 0 comment Print

Explore the notable case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat (SCA No. 6777 of 2023) in which the Gujarat High Court has overturned the Adjudicating Authority’s ruling. The judgement allows the assessee to meet tax obligations in installments, effectively lifting the provisional attachment of their bank account. Learn more about this landmark tax case and its significant implications.

No GST to be charged from State government being not a recipient under GST

July 6, 2023 1887 Views 0 comment Print

Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.

Denial of ITC on construction of warehouse capitalised in books of accounts

July 6, 2023 3873 Views 0 comment Print

AAR, West Bengal, in case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit (ITC) cannot be claimed on construction of immovable property which is capitalised in books of account.

GST not exempt on Loading/Unloading Services for Imported Pulses

July 6, 2023 4698 Views 0 comment Print

Explore the AAR ruling on GST applicability for services related to loading and unloading of imported unprocessed pulses, in the case of Sona Ship Management Pvt Ltd.

Appellate Authority cannot pass Order beyond allegations made in SCN

July 5, 2023 3753 Views 0 comment Print

In Earthmark Traders v. Joint Commissioner, State Tax ,Calcutta High Court sets aside order passed by Appellate Authority, emphasizing that authority cannot go beyond the allegations made in Show Cause Notice. Learn about facts, issue, held, and implications of this significant decision.

Violation of Natural Justice Principles if Order passed Prematurely

July 5, 2023 966 Views 0 comment Print

Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.

No Penalty for Bonafide Assessee if E-way Bill Expires on National Holiday

July 5, 2023 2133 Views 0 comment Print

In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday.

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