#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
Expiration of e- way bill & minor negligence not amounts to tax evasion
Goods and Services Tax

Goods and Services Tax
HC directs dept to revoke suspension of GST registration cancellation
Goods and Services Tax

Goods and Services Tax
Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’
Custom Duty

Custom Duty
Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded
Goods and Services Tax

Goods and Services Tax
Interest is leviable despite the availability of credit in cash/credit ledgers if no payment was made in GST
DGFT

DGFT
MEIS Benefit cannot be denied due to Technical Error in Electronic System
Goods and Services Tax

Goods and Services Tax
No Penalty for e-way bill expiry without giving opportunity of being heard
Custom Duty

Custom Duty
Refund on Extra Duty Deposit should be automatic under Customs Act
Excise Duty

Excise Duty
CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit
Custom Duty

Custom Duty
Interest on Custom duty Refund allowable from deposit date to refund date
Goods and Services Tax

Goods and Services Tax
No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery
Goods and Services Tax

Goods and Services Tax
Ex-parte Order are violative of principles of natural justice
Goods and Services Tax

Goods and Services Tax
One line order dismissing appeal for delay in submission is invalid
Excise Duty

Excise Duty
