Rejecting data-driven aspersions, in the larger context of Defence and Strategy

Abhishek Raja , Last updated: 13 July 2026 Share Follow on Google News

Implicit reliance on third-party data is the laziest inquiry ever. In GST, POs routinely lean on data such as 26AS or toll plaza reports to cast data-driven aspersions, particularly when making stunning allegations to deny credit under 16(2)(b). However, intelligence only suggests an allegation; it

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About the Author

Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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