Articles by Abhishek Raja

Facing a Penalty for Tax Evasion? Judicial Insights from Recent Ruling

Posted by Abhishek Raja 06 October 2025 563 Views

Explore key 2024 Allahabad High Court rulings clarifying that penalties under Section 129 of the CGST Act cannot be imposed for minor clerical or technical errors in e-way bills without intent to evade tax. Learn how courts uphold bona fide mistakes as non-penalizable under GST.

The Increasing Complexities of Departmental Audit under GST: Judicial Safeguards for Taxpayers

Posted by Abhishek Raja 12 September 2025 1520 Views

Explore key court rulings on GST departmental audits under Section 65 of the CGST Act, 2017. Learn how Indian courts safeguard taxpayer rights, enforce timelines, and uphold principles of natural justice against arbitrary departmental actions

The Limits of Demand Orders Under GST: Why Adjudicating Authorities Cannot Exceed the Show Cause Notice

Posted by Abhishek Raja 29 August 2025 3911 Views

Under GST, tax demand orders cannot exceed the amount proposed in the SCN. Section 75(7) of the CGST Act and landmark High Court rulings reinforce this safeguard, protecting taxpayers from arbitrary or inflated demands.

Technological Innovations in GST Inspection and Seizure

Posted by Abhishek Raja 23 August 2025 193 Views

Explore GST inspection, search, and seizure under Section 67 of the CGST Act. Learn how technology like AI, blockchain, and digital records can enhance transparency, reduce misuse and streamline enforcement.

Stay Protected: Article 19(1)(g) Your Constitutional Shield Against Arbitrary GST Registration Cancellations

Posted by Abhishek Raja 13 August 2025 324 Views

Explore how India's Constitution safeguards the right to conduct business under Article 19(1)(g) and why arbitrary GST registration cancellations threaten livelihoods, violate due process and face strong judicial scrutiny.

Judicial Safeguards in GST Recovery: A Review of Landmark Judgments

Posted by Abhishek Raja 07 August 2025 465 Views

This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.

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

Posted by Abhishek Raja 11 July 2025 1126 Views

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

Posted by Abhishek Raja 21 June 2025 562 Views

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

Posted by Abhishek Raja 20 June 2025 254 Views

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

Posted by Abhishek Raja 14 June 2025 741 Views

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.