Articles by Hrishikesh H

Critical Analysis of the Amendments to the GST Act as per the Budget 2026-27

Hrishikesh H 16 March 2026 at 11:30

Analysis of key GST amendments under the Finance Bill 2026, covering changes to Sections 15(3), 34, and 54 of the CGST Act and Section 13(8) of the IGST Act, focusing on discounts, refund mechanisms, and intermediary services.

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.