#CA Bimal Jain
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Failure to discharge statutory duty/obligation by refund sanctioning authority would be entitled to interest

GST registration cannot be cancelled on mere HO direction without assigning any reason

Rejection of appeal due to delay of one day is a hyper technical & pedantic view

Opportunity of hearing must be provided to assessee before passing of an order

ex-parte Order in violation of principle of natural justice liable to be quashed

Expenditure incurred during interval period of setting up of a new business & its commencement can be allowed as deduction

Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime

Tax authorities can initiate afresh proceeding if earlier proceeding was invalid

Transportation cost separately charged should not forms part of assessable value

Entire purchase cannot be added to income when assessee not able to prove genuineness of supplier

No recovery of tax to be made during search, inspection or investigation unless it is voluntary

Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961

Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty

GST on affiliation provided by Kota University to its constituent colleges
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
