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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


ITC Allowed on inward supply of motor vehicles used for Demo: Kerala AAR

November 26, 2024 888 Views 0 comment Print

Kerala AAR allows ITC on motor vehicles used as demo cars for business promotion, clarifying conditions under CGST Act, Section 16 and 17(5).

CENVAT credit can be claimed for telecom infrastructure: SC

November 23, 2024 1047 Views 1 comment Print

The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters.

No Penalty for E-Way Bill Technical Error if no intention to evade tax: Allahabad HC

November 23, 2024 2016 Views 0 comment Print

Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax.

Hydrated Lime/Slaked Lime containing less than 98% of Calcium Oxide & Calcium Hydroxide classifiable under CTH 2522 20 00

November 21, 2024 945 Views 0 comment Print

Rajasthan AAR clarifies GST rate and classification of hydrated lime with less than 98% purity under HSN 2522, attracting 2.5% CGST and 2.5% SGST.

Penalty Under Section 130 of CGST Act cannot be initiated for Excess Stock

November 21, 2024 1581 Views 0 comment Print

Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deemed more appropriate.

No Seizure & GST Penalty for Route Deviation in Transport: Allahabad HC

November 18, 2024 741 Views 0 comment Print

Allahabad HC ruled that GST goods can’t be seized or penalized for taking a different route during transit if documents are genuine. Case: Exide Industries Ltd.

Department cannot pass an order on dated personal hearing: Madras HC

November 15, 2024 777 Views 0 comment Print

Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.

No GST on Director’s Personal Guarantee, Loan Extensions: Kerala HC

November 14, 2024 4776 Views 0 comment Print

Kerala High Court rules no GST applies to personal guarantees by directors or loans to subsidiaries. CBIC Circulars clarify GST exemption in related party transactions.

Telangana High Court Sets Aside Vague SCN in GST Case

November 13, 2024 831 Views 0 comment Print

Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles. Case: M/s. Nice Enterprises.

GST Appeal Filed beyond Condonable Period post Writ disposal Unsustainable

November 13, 2024 399 Views 0 comment Print

Andhra Pradesh High Court rules that an appeal filed after writ petition disposal, beyond the condonable period, is not maintainable, rejecting the petitioner’s appeal.

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