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CA Bimal Jain

Latest Articles


Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 378 Views 0 comment Print

Budget 2024-25: Key Changes under GST Law

Goods and Services Tax : Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compens...

July 24, 2024 1965 Views 0 comment Print

Budget 2024-25: Changes under Customs & Excise

Custom Duty : Discover the key changes in customs and excise duties proposed in the Union Budget 2024-25, including updated rates and legislativ...

July 24, 2024 1524 Views 0 comment Print

Budget 2024-25: Changes under Income Tax Law

Income Tax : Discover the key changes in India's Income Tax Law from the Union Budget 2024-25. Highlights include revised tax slabs, increased ...

July 24, 2024 4164 Views 0 comment Print

Assessee Entitled to Refund Due to Delay in Constituting Appellate Tribunal

Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...

July 18, 2024 273 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 828 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 3186 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 12993 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 3669 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 876 Views 0 comment Print


Latest Judiciary


Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 240 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 150 Views 0 comment Print

Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...

July 18, 2024 480 Views 0 comment Print

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 246 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 690 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 4452 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 35449 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 573 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 596 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 862 Views 0 comment Print


Cancellation of GST Registration cannot be revoked due to disputes over undivided property

November 17, 2022 1029 Views 0 comment Print

HC held that Registration once issued to assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of applicant, over undivided property.

Application’s common-portal filing date is “relevant” when construing limitation

November 14, 2022 699 Views 0 comment Print

HC ruled that date of filing of application by assessee on common portal would be treated as date of filing of claim for refund to satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.

‘Sufficient Balance’ not required in Electronic Credit Ledger in order to block ITC due to ineligibility under Rule 86A

November 14, 2022 2541 Views 1 comment Print

Learn from the Calcutta High Court ruling on Rule 86A of CGST Rules. Sufficient balance in Electronic Credit Ledger not needed to block ITC for ineligibility.

Can Non-Restoration of GST Registration be brought within ambit of “Right to Livelihood” under Article 21

November 13, 2022 1125 Views 0 comment Print

HC asked appropriate officer to give a chance to Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of CGST Act

Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017

November 13, 2022 2979 Views 0 comment Print

HC held that amendment to Section 50 of GST Act regarding imposition of the interest on late payment of tax has a retrospective effect.

ITC eligible on CSR expenditure spent by company

November 9, 2022 9969 Views 0 comment Print

The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts.

CRP Test Kit & HbA1c Test kit classifiable under chapter heading 3002

November 9, 2022 1842 Views 0 comment Print

CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)

GST Registration Cancellation: Appeal Remedy cannot be denied merely because Revocation Option was not opted

November 6, 2022 2619 Views 0 comment Print

Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC

SC to decide whether Service tax leviable on secondment of employees

November 3, 2022 1392 Views 0 comment Print

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s […]

Charitable institution, society or trust should ‘solely’ engage itself in educational activities and not in any activity of profit to enjoy tax exemption

October 27, 2022 5421 Views 0 comment Print

Understand the tax exemption criteria for charitable institutions engaging in educational activities. Learn the Supreme Court’s ruling and its impact.

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