#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
Assessee cannot claim supplementary refund based on fresh calculation after processing of original refund application
Goods and Services Tax

Goods and Services Tax
Availment & passing of fake/ineligible ITC – HC Grants bail to accused
Goods and Services Tax

Goods and Services Tax
Assessee permitted to make changes in Form GSTR-3B for July, 2017 & March, 2018
Service Tax

Service Tax
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’
Goods and Services Tax

Goods and Services Tax
Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing
Goods and Services Tax

Goods and Services Tax
GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled
Goods and Services Tax

Goods and Services Tax
18% GST leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork
Goods and Services Tax

Goods and Services Tax
GST: Supply of telecommunication services to local authority is taxable
Corporate Law

Corporate Law
Borrower cannot escape from prosecution & criminal liability for dishonour of cheque
Custom Duty

Custom Duty
Integrated Desktop Computer cannot be classified as ‘portable device’
Custom Duty

Custom Duty
Security/ bank guarantee necessary for provisional release of confiscated goods before adjudication
Goods and Services Tax

Goods and Services Tax
Opportunity of hearing to be provided before passing of any order by GST Authority
Goods and Services Tax

Goods and Services Tax
Assessee allowed to rectify its GST Returns after the deadline
Service Tax

Service Tax
