Ramesh Chandra Jena is a practicing Advocate at Orissa High Court. Before joining the legal profession, he acquired work experience in the field of Indirect Taxation for more than 34 years with various flagship corporate and industrial sectors in India. He carries in-depth knowledge and has a proven track record in Indirect Tax matters.
During his long professional career in the Industrial and Corporate Sectors, he handled indirect tax issues in Industries of multi-products in the manufacturing Sectors. He has long been exposed in the areas of erstwhile Central Excise, Service Tax, VAT, Sales Tax, Export & Import, Customs subjects, Supply Chain Management, DGFT, SEZs, and EOUs legal matters.
He is a prolific writer and has been regularly contributing his articles on the subject matter of taxation to the print media namely Excise Law Times, Service Tax Reporter, now GST Law Times and electronic media like TIOL, Tax Guru, TMI & Taxmann.
Presently, on behalf of the All Odisha Tax Advocates Association, he is representing as a member of the Grievance Redressal Committee of GST, Customs & Central Excise, Bhubaneswar Zone, Odisha. He is a regular speaker in various Indirect Tax Seminars & conferences.
He is the Author of Books:
- GST Smart Guide.
- GST on Real Estate & Works Contracts.
- Practical Guide to SEZs and EOUs in India.
- GST Appellate Tribunal Practice Manual (All books are published by Bharat Publications, New Delhi.
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Cross-empowerment in GST: lack of notifications limits authority to adjudicate across central and state assignments.
The absence of comprehensive notifications under Section 6(1) to implement cross-empowerment means officers may initiate intelligence-based enforcement across assignments, but adjudication, recurring show cause notices and other consequential proceedings remain subject to jurisdictional limits tied to administrative assignment; only refund processing has been specifically notified for cross-empowerment, creating legal uncertainty about joint investigations and authority to continue proceedings by the investigating agency. (AI Summary)
Goods and Services Tax - GST
RoDTEP expansion to Advance Authorisation holders, EOUs and SEZ units broadens export rebate eligibility subject to implementation conditions.
Extension of the RoDTEP export rebate to Advance Authorisation holders (except deemed exports), EOUs and SEZ units is effected by amendment to the Foreign Trade Policy with eligible items, rates and per unit caps for these categories set out in Appendix 4RE; implementation for AA holders and EOUs is for the notified period while SEZ inclusion is contingent on IT integration with the Customs Automated System (ICEGATE). Revisions to rates for specified HS coded items in Appendix 4R are also notified, and all appendices remain subject to budgetary controls and further amendments. (AI Summary)
Customs - Import - Export - SEZ
Time limit for Input Tax Credit may not extinguish entitlement where statutory eligibility conditions are met.
A registered person becomes entitled to Input Tax Credit upon satisfying prescribed eligibility conditions (documentary proof, receipt of supply, tax paid by supplier and return filing). Section 16(4) imposes a temporal cutoff applicable to supplier invoices or debit notes, but self invoices issued under the reverse charge mechanism and bills of entry for imports are distinct documentary bases under the Rules and, the article argues, should not be subject to that same time bar. Judicial authorities are split, and a Supreme Court challenge to the temporal limit is pending. (AI Summary)
Goods and Services Tax - GST
Scrutiny of returns prompts discrepancy notices, taxpayer replies in prescribed forms, and potential tax determination or audit action.
Scrutiny of returns empowers the proper officer to verify correctness of returns, issue FORM GST ASMT 10 identifying discrepancies, receive replies in FORM GST ASMT 11 or acceptance with payment, and either close the matter in FORM GST ASMT 12 or proceed to tax determination, audit or investigation where explanations or payments are unsatisfactory, with risk based selection and an automated scrutiny workflow supporting the process. (AI Summary)
Goods and Services Tax - GST
Input Service Distributor obligation expanded and made mandatory, reshaping how common-service input tax credit is allocated among registrations.
ISD is a centralized office receiving tax invoices for input services and issuing prescribed documents to distribute input tax credit to other registrations with the same PAN. Historically ISD did not expressly cover common services taxed under reverse charge and businesses used either ISD or cross charge to allocate credit. A CBIC circular clarified ISD is optional under current law and permits head offices to issue tax invoices to branches for ITC claim; the Finance Bill proposes widening the ISD definition and making ISD registration and distribution mandatory for common input services, with rules to prescribe manner, timing and documentation. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
16 Aug 2025 
