Articles by Gaurav Arya

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LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 1052 Views

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.



Don't stop my truck - Let us take you out from The E-way Bill Saga

Posted by Gaurav Arya 13 June 2025 1476 Views

Confused about e-way bill compliance, document discrepancies and penalties? This in-depth guide explains why enforcement acts, your rights, remedies and legal insights to handle GST road detentions confidently.



GST Nightmares Every Indian Business Should Know in 2025

Posted by Gaurav Arya 07 June 2025 5431 Views

The introduction of the Goods and Services Tax (GST) in India was celebrated as a landmark reform-ushering in the promise of "One Nation, One Tax." But for many taxpayers, professionals, and businesses, this ideal has turned into a recurring nightmare.



Export Incentive SCNs under FTDR Act: Validity Checks, Responses and Legal Remedies

Posted by Gaurav Arya 29 April 2025 845 Views

Show Cause Notices (SCNs) are being issued for recovery of duty credit scrips under SEIS/MEIS. Learn how to assess their validity, key legal defenses, and response strategies under the FTDR Act, 1992. Stay informed on jurisdiction, limitation periods, and legal remedies.



GST on Individual Advocates including Senior Advocates and Firm of Advocates

Posted by Gaurav Arya 07 July 2021 6407 Views

Advocates have the privilege of not paying GST on their output supply, while the tax on their supplies has to be paid by recipients under RCM. Let us understand the GST on Advocate Services in detail.



GST Refund - Practical Guide

Posted by Gaurav Arya 07 July 2021 10567 Views

Discussing the practical aspects of GST refunds that will help you to get refunds easily and quickly from the department. Kindly keep these points in mind while filing a GST refund.



GST Refunds for Exporter of Services - 7 Controversies

Posted by Gaurav Arya 15 June 2020 12200 Views

A lot of controversies are involved related to GST Refunds for exporter of services. It is time that the government addresses such queries.




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