#CA Bimal Jain
Log in to FollowEvery article filed under the “CA Bimal Jain” tag — analysis, news and updates.
2,793 articlesGoods and Services Tax

Goods and Services Tax
Refund claim should not be rejected due to deficiency of GST network/software
Goods and Services Tax

Goods and Services Tax
GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips
Goods and Services Tax

Goods and Services Tax
Supply of Pencils Sharpener with Pencils is Mixed Supply
Goods and Services Tax

Goods and Services Tax
Afforestation of plants by charitable trust is exempt from GST
Goods and Services Tax

Goods and Services Tax
GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty
Goods and Services Tax

Goods and Services Tax
HC allows filing of GST Appeal condoning the period of limitation
Goods and Services Tax

Goods and Services Tax
Writ Petition not to be filed when an efficacious alternative remedy of appeal is available
Goods and Services Tax

Goods and Services Tax
Procurement & distribution activity of medicines or surgical equipment on behalf of government amounts to supply
Service Tax

Service Tax
Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period
Goods and Services Tax

Goods and Services Tax
Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect
Excise Duty

Excise Duty
Failure to discharge statutory duty/obligation by refund sanctioning authority would be entitled to interest
Goods and Services Tax

Goods and Services Tax
GST registration cannot be cancelled on mere HO direction without assigning any reason
Goods and Services Tax

Goods and Services Tax
Rejection of appeal due to delay of one day is a hyper technical & pedantic view
Goods and Services Tax

Goods and Services Tax
