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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 837 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 648 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 1401 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 10476 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 4587 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 312 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 489 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 2679 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 660 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 36370 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


Service Tax Demand Not Applicable When Paid under RCM: CESTAT Ahmedabad

December 4, 2024 255 Views 0 comment Print

CESTAT Ahmedabad rules that service tax cannot be demanded when tax liability is already settled under Reverse Charge Mechanism.

Vegetable Oil-based Cream classifiable under HSN 1517 90 90, 5% GST applies

December 4, 2024 465 Views 0 comment Print

UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%.

Section 130 of CGST Act Inapplicable for Excess Stock found at the time of survey

December 4, 2024 1173 Views 0 comment Print

Allahabad HC: Excess stock findings during surveys under GST cannot invoke Section 130 without proven tax evasion intent. Tax determination under Section 73/74 applies.

HC Issues Notice to Revenue Over Lack of GST Portal Option for Appeal on Transitional Credit Rejection

December 2, 2024 273 Views 0 comment Print

Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GST TRAN-1 due to clerical error.

Service Tax Demand Cannot Be Solely Based on Oral Statements: CESTAT Ahmedabad

November 29, 2024 393 Views 0 comment Print

CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.

GST Refund on Ocean Freight Allowed if filed After Notification was Struck Down

November 28, 2024 807 Views 0 comment Print

Gujarat High Court allows GST refund on ocean freight paid under RCM after the relevant notification was struck down, rejecting time-barred claims.

Amount Paid as Differential Dealer Margin Taxable at 18% GST: AAR Kerala

November 27, 2024 2013 Views 0 comment Print

Kerala AAR rules differential dealer margin paid by HPCL taxable at 18% under GST. Treated as service for agreeing to refrain from an act under Schedule II.

Madras HC Sets Aside Order Over Credit Not Considered in GSTR-2A

November 27, 2024 1581 Views 0 comment Print

Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.

Date of online appeal filing be considered as date of filing GST appeal for limitation

November 26, 2024 768 Views 0 comment Print

Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1) [W.P. No. 18642 of 2024], clarified that the date of online filing of a GST appeal is to […]

State GST Dept. Cannot Act if Central GST Dept. Has Initiated Proceedings on Same Matter

November 26, 2024 1137 Views 0 comment Print

The Calcutta High Court ruled that the State GST Department cannot initiate proceedings when the Central GST Department has already initiated proceedings on the same matter.

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