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Articles by Hrishikesh H

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Hrishikesh H 30 January 2026 at 10:10

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Hrishikesh H 16 January 2026 at 12:03

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.