Articles by Abhishek Raja
View Full Profile
Facing a Penalty for Tax Evasion? Know Your Legal Remedies Under GST
Abhishek Raja 14 June 2025 at 08:41Here 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 08:53The 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 08:53In 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 08:36The 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 08:25This 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 07:34To 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 08:57This article aims to elucidate the key features and benefits of Form GSTR-1A, guiding taxpayers on how to leverage this new tool effectively.
Major GST Compliance Updates for 2025: Mandatory MFA, E-Way Bill Restrictions and More
Abhishek Raja 19 December 2024 at 08:33This article delves deep into each of these updates, explains their implications, and offers practical guidance to help businesses incorporate these changes into their daily operations.
Brevity: The Hallmark of Good Advocacy in Legal and Tax Replies
Abhishek Raja 24 October 2024 at 08:29In the complex world of legal and tax proceedings, the ability to communicate effectively is paramount. The adage "brevity is the hallmark of good advocacy" underscores the importance of conciseness in crafting replies to notices and appeals.
Persuasive Value in Judicial Decisions
Abhishek Raja 26 September 2024 at 08:33In the legal world, judicial decisions carry varying levels of influence, depending on whether they are considered authoritative or persuasive.
Popular Articles
- GST Nightmares Every Indian Business Should Know in 2025
- IT Department Sending SMS for Deductions Claimed u/s 80GGC
- AI Can Never Replace CAs: India Need 50 Lakh Chartered Accountants By 2050
- Is Selling Old Gold Taxable?
- HSN Summary Error while Filing May 2025 GSTR-1
- Tax Regime Selection 2025: A Simple Guide for Smart Decisions
- Changes in Income Tax Deduction in ITR Form
- How CAs Can Help MSMEs Digitize Their Financial Systems
Trending Online Classes
-
Live Course on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance
CA Vishal Zawar14 June 2025 -
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)
Mr.Balamurugan Ranganathan16 June 2025
CAclubindia
