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CA Bimal Jain

Latest Articles


Clarifications on GST Amnesty Scheme Benefits Under Sec. 128A

Goods and Services Tax : Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application process...

March 29, 2025 9198 Views 0 comment Print

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 912 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 849 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 1545 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 11151 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 1122 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 3480 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 14559 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 3729 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 939 Views 0 comment Print


Latest Judiciary


ITC cannot be denied due to wrong address & GSTN on invoices: Delhi HC

Goods and Services Tax : Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a ...

March 26, 2025 906 Views 0 comment Print

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 393 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 612 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 2772 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 810 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 4518 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 36460 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 741 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 758 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 952 Views 0 comment Print


CA Cannot be Prosecuted under PMLA merely for Issuing Form No. 15CB

December 3, 2022 11979 Views 0 comment Print

While issuing Form No. 15CB a Chartered Accountant is required to only examine the nature of the remittance and nothing more. The Chartered Accountant is not required to go into the genuineness or otherwise of the documents submitted by his clients

Bombay HC orders restoration of GST registration cancelled u/s 29(1) of CGST Act

November 29, 2022 1977 Views 0 comment Print

HC allowed Petitioner to submit a physical application for restoration of GST registration where application of cancellation was filed by petitioner

No Service Tax on Security Deposit From Customers for Share Trading

November 29, 2022 1908 Views 0 comment Print

CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization.

In case of change of AO, newly appointed AO shall continue proceeding from stage where they were left by earlier AO

November 29, 2022 2382 Views 0 comment Print

SC held that in case of transfer of Assessing Officer, the new AO can only continue proceeding from the stage at which earlier AO had left.

GST authorities cannot issue SCN under Section 73 for verification of transitional credit

November 28, 2022 15957 Views 0 comment Print

Jharkhand HC held that for verification of transitional credit, GST authorities cannot issue SCN under Section 73 of CGST Act, 2017 questioning eligibility to credit under erstwhile law

Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

November 27, 2022 2262 Views 0 comment Print

CESTAT Ahmedabad in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax.

Services to Educational Boards – Sub contractor not eligible to claim exemption

November 25, 2022 1389 Views 0 comment Print

In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana) Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods […]

Writ petition during Notice stage would frustrate tax administration

November 25, 2022 2553 Views 0 comment Print

HC held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assessee has ample opportunity to agitate issues before assessing officer.

No Power Lies at the Behest of CBEC to Modify Scope of Exemption Notification issued by Central Government

November 24, 2022 828 Views 0 comment Print

CESTAT ruled that CBEC does not have the power to modify the scope of an exemption notification that the Central Government has issued.

Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error

November 24, 2022 3129 Views 0 comment Print

HC ruled in favor of assessee by directing department to process Input Tax Credit claim that were previously rejected solely on the ground of inadvertent error.

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