Articles by Abhishek Raja

The Aadhaar OTP Mandate: A step-by-step guide for Tax Professionals

Abhishek Raja 11 July 2025 at 08:52

This comprehensive article will delve into the specifics of the Aadhaar OTP mandate, explain the rationale behind its introduction, discuss key deadlines, and provide a step-by-step guide to help taxpayers remain compliant.

Landmark Judicial Pronouncements on Recovery under GST Law: A Balance Between Revenue and Rights

Abhishek Raja 21 June 2025 at 06:41

In this article, we delve into some of the landmark judgments that have not only clarified the procedural contours of GST recovery but also reinforced the principles of natural justice and taxpayer rights.

Rectification in GST Returns: Balancing Errors and Fairness

Abhishek Raja 20 June 2025 at 08:20

In the evolving terrain of the Goods and Services Tax (GST) regime, compliance complexities continue to challenge both taxpayers and administrators. One persist..

Facing a Penalty for Tax Evasion? Know Your Legal Remedies Under GST

Abhishek Raja 14 June 2025 at 08:41

Here is a legal analysis of five crucial decisions delivered by the Allahabad High Court in 2024, offering clarity on when a penalty under Section 129(3) of the CGST Act can be imposed-and more importantly, when it cannot.

The Imperative of Reasoned Orders in Tax and Judicial Proceedings: A Constitutional and Jurisprudential Mandate

Abhishek Raja 10 June 2025 at 08:53

The hallmark of judicial propriety lies in reasoned orders. The Indian judiciary, through consistent pronouncements, has emphasized that every order-especially appealable ones-must reflect an application of mind, adherence to principles of natural justice, and transparency in the reasoning process.

Rectifying Human Error in GST Filings: A Judicial Perspective on a Sensitive Balance

Abhishek Raja 05 June 2025 at 08:53

In this article, I examine several High Court judgments that reflect a growing judicial recognition of human error within GST compliance, particularly in return filings, Input Tax Credit (ITC) claims, and rectification requests.

The Judicial Stand Against Vague Show Cause Notices in Indian GST Law: A Comprehensive Analysis of Precedential Rulings

Abhishek Raja 04 June 2025 at 08:36

The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms since independence, fundamentally restructuring the indirect tax landscape

Comprehensive Analysis of GST Aspects in Bank Audits

Abhishek Raja 03 April 2025 at 08:25

This note explores critical GST aspects requiring thorough examination during bank audits, offering insights into potential compliance pitfalls and best practices.

Aadhaar Authentication: Latest Indian GST Update

Abhishek Raja 17 February 2025 at 07:34

To address concerns of potential revenue leakage, the Government introduced Aadhaar Authentication requirements under the Goods and Services Tax (GST) laws.

Understanding Form GSTR-1A: A New Tool for GST Compliance

Abhishek Raja 31 January 2025 at 08:57

This article aims to elucidate the key features and benefits of Form GSTR-1A, guiding taxpayers on how to leverage this new tool effectively.