Articles by Abhishek Raja

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.

Major GST Compliance Updates for 2025: Mandatory MFA, E-Way Bill Restrictions and More

Abhishek Raja 19 December 2024 at 08:33

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

Abhishek Raja 24 October 2024 at 08:29

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

Abhishek Raja 26 September 2024 at 08:33

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

Abhishek Raja 21 August 2024 at 07:12

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.

7 Years of GST: My Experience

Abhishek Raja 02 July 2024 at 08:45

Reflecting on my seven years of experience with the Goods and Services Tax (GST), I've observed that the GST department frequently imposes its interpretations under the guise of the "intention of the legislature."

Kerala High Court: Favorable ITC Conditions and Retrospective Benefits u/s 16(4)

Abhishek Raja 08 June 2024 at 08:47

Kerala High Court: Conditions for ITC U/s 16(2)(c) not in favour of Business; Relief as per Cir. 183 & 193 allowed. Timelines for Sec. 16(4) is procedural and the benefit should be retrospective.