Follow Us:

CA Bimal Jain

Latest Articles


GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 195 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 216 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 144 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 897 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 639 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 1575 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 3930 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 15075 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 3909 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 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 258 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 237 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 312 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1053 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 282 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 4767 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 37876 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 936 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 1103 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 1246 Views 0 comment Print


Activities to be undertaken for GST Compliances of FY 2023-24 in March 2024

March 15, 2024 8613 Views 0 comment Print

Discover crucial GST compliance tasks for wrapping up the financial year 2023-24 smoothly. From ITC reconciliation to e-invoicing updates, ensure your business meets all obligations.

ITC cannot be denied in case of bonafide errors in filing GST returns where no loss of revenue occurs

March 15, 2024 8556 Views 0 comment Print

Learn how Bombay High Court ruling in NRB Bearings Ltd. v. Commissioner of State Tax safeguards businesses’ rights to rectify GST returns for bonafide errors without revenue loss

GST Registration not to be cancelled based on vague SCN issued by Revenue Department

March 15, 2024 900 Views 0 comment Print

Discover how Delhi High Court overturned a GST registration cancellation, citing lack of specifics in the show cause notice. Learn the implications for businesses.

Confiscated goods and vehicles can be released by depositing 25% of Tax: HC

March 14, 2024 1776 Views 1 comment Print

Learn about the Punjab and Haryana High Court’s ruling on M/s. Kanchan Supplier v. State of Punjab, affirming the right to appeal against an order and the conditions for release

Appellant can remit amount of pre-deposit from attached bank accounts for filing appeal

March 14, 2024 1194 Views 0 comment Print

Tipura High Courts ruling in case of Kamrul Nahar Vs Union of India regarding remittance of pre-deposit from attached bank accounts for filing an appeal.

If tax liability including interest has been paid subsequently SCN cannot be issued

March 13, 2024 4593 Views 0 comment Print

Discover the Telangana High Courts ruling on tax liabilities and show cause notices, ensuring clarity on penalties and interest payments in GST cases.

Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

March 12, 2024 3492 Views 0 comment Print

Andhra Pradesh High Court allows appeal in Form GST DRC-03 glitch case. Detailed analysis of Manjunatha Oil Mill vs Assistant Commissioner judgment. Learn about the impact on tax appeals

GST Demand Order cannot be passed without issuing Show Cause Notice

March 12, 2024 3513 Views 0 comment Print

Allahabad High Court rules demand orders invalid without Show Cause Notice. Detailed analysis of Yash Building Material vs State of U.P. case. Know the legal implications.

Section 5 of Limitation Act not applicable to appeal filed under GST: Allahabad HC

March 9, 2024 2025 Views 0 comment Print

Explore the Allahabad High Courts recent ruling on Section 5 of the Limitation Act, excluding its applicability to appeals filed under UPGST Act Section 107. Details on the case, implications, and legal insights.

SC Cannot Automatically Vacate HC Interim Orders Without Speaking Order

March 8, 2024 1182 Views 0 comment Print

Explore Supreme Courts decision in High Court Bar Association vs. State of U.P. on automatic vacation of High Court interim orders. Learn about implications and nuanced legal perspectives.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930