Articles by Abhishek Raja

Amla Tax Classification: Powder vs Juice & Agri Exemption

Posted by Abhishek Raja 20 July 2026 631 Views

Understand Amla's tax classification for powder (Chapter 13) and juice (Chapter 20). Learn when dry Amla loses its agricultural produce exemption.

Defence Strategy: Reject Data-Driven Allegations

Posted by Abhishek Raja 13 July 2026 78 Views

Learn how to defend against data-driven allegations in GST. Discover why reconciliations can be a tactical error and how to shift the burden of proof back to Revenue.

GST Reconciliation: Avoid Revenue Misalignment Errors

Posted by Abhishek Raja 10 July 2026 191 Views

Understand GST reconciliation principles. Learn how to avoid common errors in P&L vs GSTR-3B data mismatches and protect your business from incorrect tax demands.

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 965 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.

Tax Evasion Penalties: Key Rulings on Intent to Evade Tax

Posted by Abhishek Raja 06 October 2025 588 Views

Facing tax evasion penalties? Discover recent High Court rulings clarifying that intent to evade is crucial for penalties under Section 129 CGST Act. Learn your rights.

GST Audits: Judicial Safeguards for Taxpayers

Posted by Abhishek Raja 12 September 2025 1542 Views

Discover how courts are protecting taxpayers from complex GST departmental audits. Learn about notice requirements, timelines, and natural justice.

GST Demand Orders: Can They Exceed the Show Cause Notice?

Posted by Abhishek Raja 29 August 2025 4092 Views

Discover why GST demand orders cannot exceed the scope of the Show Cause Notice. Learn your rights and how to challenge excessive demands under Section 75(7).

GST Inspection Tech: Blockchain & AI for Fairer Enforcement

Posted by Abhishek Raja 23 August 2025 195 Views

Discover how blockchain, AI, and cloud tech are revolutionising GST inspections, making them more transparent, efficient, and fair. Learn about digital dashboards and data-driven risk assessment.

Article 19(1)(g): Your Shield Against GST Cancellation

Posted by Abhishek Raja 13 August 2025 344 Views

Discover how Article 19(1)(g) protects your business from arbitrary GST registration cancellations. Learn about key court rulings and your constitutional rights.

GST Recovery Judgments: Safeguarding Taxpayer Rights

Posted by Abhishek Raja 07 August 2025 487 Views

Explore landmark GST recovery judgments that uphold taxpayer rights, natural justice, and procedural fairness. Learn how courts protect against arbitrary tax demands.