Articles by Abhishek Raja
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7 Years of GST: My Experience
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)
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.
Condonation of Delay in Indian GST: An Analytical Insight
This article delves into the legal landscape surrounding the condonation of delay in GST appeals, analyzing pertinent case laws and providing a comprehensive technical discussion on the matter.
Illness: A Genuine Cause for Relief in Indian GST
This article explores the judicial wisdom and statutory provisions that address this issue. We will delve into specific cases where courts have provided relief due to illness and analyze the constitutional aspects that may be applicable.
Different Grounds in Show Cause Notice and Order in Indian Indirect Tax and GST Law
A Show Cause Notice (SCN) is a preliminary document issued by tax authorities to a taxpayer when there is an alleged non-compliance or violation of tax laws.
Income Tax India's AIS Upgrade: A Closer Look at New Functionalities
The Income Tax Department has now upgraded the AIS functionality, allowing taxpayers to track the confirmation status of information reported by sources like banks. This new feature aims to increase transparency by displaying if the source has accepted or rejected feedback on incorrect data in the AIS.
The Conundrum of Rule 86B in Indian GST Laws!
The Goods and Services Tax (GST) in India has been a subject of continuous evolution since its implementation. One such aspect that has been a cause for concern among taxpayers is the compliance with Rule 86B.
Addressing ITC Mismatch: A Comprehensive Guide to DRC-01C Notice Response
Through this comprehensive walkthrough, taxpayers will find essential insights into adhering to the new compliance mechanisms, thereby mitigating the risk of tax credit discrepancies and ensuring smoother tax operations.
Understanding the Impact of Unspecified Details in a Show Cause Notice
A Show Cause Notice is a significant instrument in maintaining due process within organizations, courts, and various administrative actions. It serves as a formal communication requiring an individual to explain or justify their actions or conduct, which is allegedly in violation of company rules or codes of conduct.
A Deep Understanding of GST Department's Guidelines on Summons
The Indian GST Department has issued new guidelines Instruction No. 01-2023-24 dated 30-Mar-2024, to CGST field formations on maintaining ease of doing business while engaging in investigations with regular taxpayers.
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