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Articles By: CA Bimal Jain |
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18% GST leviable on supplying, installing, testing and commissioning of oxygen pipeline system in Government Hospitals
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By: - CA Bimal Jain
Dated:
January 25, 2023
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Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’
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By: - CA Bimal Jain
Dated:
January 25, 2023
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Replacement of old machinery with new machinery for improvement in quality/quantity results in ‘Modernisation’ and not diversification
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By: - CA Bimal Jain
Dated:
January 24, 2023
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Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight
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By: - CA Bimal Jain
Dated:
January 24, 2023
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Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90
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By: - CA Bimal Jain
Dated:
January 24, 2023
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No Service Tax liability on intermediary in the sale of space/ time for media agency on commission basis
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By: - CA Bimal Jain
Dated:
January 23, 2023
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Assessee cannot be denied relief under SVLDR Scheme for non-payment due to the legal impediment
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By: - CA Bimal Jain
Dated:
January 23, 2023
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Revenue Department cannot retain any amount that has been erroneously paid as tax
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By: - CA Bimal Jain
Dated:
January 23, 2023
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Installation services for illumination of roads cannot be construed as “Construction Services”
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By: - CA Bimal Jain
Dated:
January 21, 2023
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Notice to be served to the assessee before carrying out physical inspection of the business premises
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By: - CA Bimal Jain
Dated:
January 21, 2023
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Directed investigating officer to issue advance notice of 72 hours to effect the arrest after investigation
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By: - CA Bimal Jain
Dated:
January 20, 2023
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GST @12% leviable on contract w.r.t. construction of new railway sidings
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By: - CA Bimal Jain
Dated:
January 20, 2023
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Opportunity of hearing to be provided to the assessee in case of variation in demand order
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By: - CA Bimal Jain
Dated:
January 19, 2023
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Right to use of parking space with sale of apartments is not a composite supply
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By: - CA Bimal Jain
Dated:
January 19, 2023
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Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies
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By: - CA Bimal Jain
Dated:
January 18, 2023
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Afforestation of plants carried out by charitable trust is exempted from the levy of GST
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By: - CA Bimal Jain
Dated:
January 18, 2023
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Liability cannot be imposed on the customs broker for undervaluation of exported goods
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By: - CA Bimal Jain
Dated:
January 17, 2023
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Writ Petition not to be filed when an efficacious alternative remedy of appeal is available
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By: - CA Bimal Jain
Dated:
January 17, 2023
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Matter not to be remanded back when all the materials on record are available
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By: - CA Bimal Jain
Dated:
January 16, 2023
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Cancellation of registration without providing opportunity of hearing is cryptic in nature
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By: - CA Bimal Jain
Dated:
January 16, 2023
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