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Articles by Abhishek Raja

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

Posted by Abhishek Raja 10 June 2025 255 Views

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

Posted by Abhishek Raja 05 June 2025 1089 Views

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

Posted by Abhishek Raja 04 June 2025 1185 Views

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

Posted by Abhishek Raja 03 April 2025 1776 Views

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

Posted by Abhishek Raja 17 February 2025 1736 Views

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

Posted by Abhishek Raja 31 January 2025 917 Views

This 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

Posted by Abhishek Raja 19 December 2024 1635 Views

This 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

Posted by Abhishek Raja 24 October 2024 650 Views

In 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

Posted by Abhishek Raja 26 September 2024 793 Views

In the legal world, judicial decisions carry varying levels of influence, depending on whether they are considered authoritative or persuasive.



Section 122 of CGST Act: Misuse by Authorities and Judicial Relief for Assessees

Posted by Abhishek Raja 21 August 2024 2272 Views

This section is used, or I must say misused, in most of the Notices! The department is trying to levy a penalty under this section in most cases, but the High Court's views are in favour of the Assessee.




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