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Mr. Kamal Aggarwal, is a distinguished Chartered Accountant, qualified in 1992. This career spanning over 32 years includes a decade with Big 4/ consulting firms i.e. PwC, Deloitte, KPMG & EY, Mr. Aggarwal specializes in various facets of indirect taxation across the entire supply chain.

His expertise lies in providing strategic guidance to businesses regarding different indirect taxes implications across the value chain. He meticulously evaluates financial models, offering insights for the establishment of units in DTA units, EOUs, SEZs etc.

Mr. Aggarwal is renowned for his proficiency in advising on Customs Valuations for imports involving related parties, and he is often called upon to represent clients before the Special Valuation Branch.

Mr. Aggarwal's wealth of experience and commitment to excellence make him a trusted advisor in navigating the complex landscape of indirect taxation, providing tailored solutions that drive growth and compliance for his clients.

Throughout his career, Mr. Aggarwal has been instrumental in assisting clients across diverse sectors such as Consumer Electronics, FMCG, Oil and Gas, Manufacturing, Infrastructure, Exports, Imports, and Education.

Mr. Aggarwal has conducted extensive due diligence exercises, evaluating indirect tax implications in mergers, de-mergers, takeovers, and other corporate transactions. His advisory role extends to representing clients before appellate authorities, tribunals, and briefing advocates for high courts and the Supreme Court.

An accomplished speaker, Mr. Aggarwal is frequently invited to share his insights at prestigious platforms such as the Northern India Regional Council of the Institute of Chartered Accountants of India, Study Circles, Confederation of Indian Industry (CII), and The Associated Chambers of Commerce and Industry of India (ASSOCHAM) etc. He has also spoken at programs organized by International Organizations and Embassies/ High Commissions. Additionally, he actively contributes to the professional development of employees and students through training and coaching sessions, covering both technical and soft skills.

With a reputation built on integrity, expertise, and a commitment to excellence, Mr. Kamal Aggarwal continues to be a trusted advisor in the complex landscape of indirect taxation, providing invaluable guidance and support to his clients.

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Showing 1 to 20 of 34 Results
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No 10% Pre-Deposit for Penalty-Only GST Appeals Where SCN Preceded the 01.10.2025 Amendment
Vested appellate rights preserve the earlier penalty-only appeal regime when proceedings began before the statutory pre-deposit amendment.
The substituted proviso to Section 107(6) of the CGST Act imposes a pre-deposit condition for appeals against penalty-only orders. The reported decision treats the right of appeal as a substantive appellate package that vests when the lis commences. Where a show cause notice preceded the amendment, the appeal remains governed by the earlier regime, even if the adjudication order or appeal follows the amendment. An appellate authority has no inherent power to waive a statutory pre-deposit, while the amended condition's constitutional validity for later-initiated proceedings remains unaddressed. (AI Summary)
Goods and Services Tax - GST
Author
Date 08 Aug 2026
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Adjudication Strategy Matters: Weak Grounds Cannot Be Repaired Later
Appellate tax strategy cannot replace an undeveloped factual defence when the issue requires evidence and earlier pleading.
Tax litigation strategy must be framed at the adjudication stage, because a party may be restricted from shifting to an entirely different factual defence for the first time on appeal. Appellate proceedings are not intended to rebuild the factual foundation of the dispute or to fill evidentiary gaps left earlier. Pure questions of law may be raised at any stage, but issues requiring factual determination and evidence should first be placed before the adjudicating authority. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Apr 2026
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Does Filing Rectification Application Affect Limitation for Appeal?
Limitation for appeal after rectification proceedings remains a critical GST procedural issue, with conflicting judicial approaches on computation.
Limitation for filing an appeal may become a procedural risk when a taxpayer first pursues rectification proceedings against an original order. The article contrasts a strict approach in Power Tracks with precedents suggesting that the time spent in rectification proceedings may be relevant to computing limitation, and that limitation may run from the disposal of the rectification application. It also notes the practical concern that taxpayers may otherwise be forced to file rectification and appeal simultaneously to protect limitation. (AI Summary)
Goods and Services Tax - GST
Author
Date 10 Apr 2026
Replies 1 Reply
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Limitation for GST Appeals: Can the Limitation Act Rescue Delayed Appeals?
Limitation for GST appeals demands strict statutory compliance, with delayed filing generally unable to cross the prescribed condonable limit.
Limitation for GST appeals operates within the statutory timelines prescribed under the CGST Act, 2017, including a limited period of condonation before the appellate remedy is exhausted. The article examines whether the Limitation Act, 1963 can revive GST appeals filed beyond the maximum condonable period, and explains that fiscal statutes have generally been treated as requiring strict adherence to the limitation period fixed by law. It notes that earlier indirect tax decisions support the view that appellate authorities cannot extend limitation beyond the statutory ceiling by invoking the Limitation Act or equitable considerations. (AI Summary)
Goods and Services Tax - GST
Author
Date 07 Apr 2026
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Mere non-receipt of adjudication order is not enough for condonation of delay in filing appeal
Condonation of delay cannot rest on mere non-receipt of an adjudication order; follow-up and clear notice needed.
Mere non-receipt of an adjudication order does not automatically justify condonation of delay in filing an appeal. The tribunal questioned an appellant who had participated in adjudication but claimed awareness only upon receipt of a later recovery reminder, observing that the appellant's request for a certified copy omitted mention of non-receipt of earlier reminders. The tribunal stressed that failure to follow up and to record non-receipt in correspondence weakens a claim for condonation and invoked the maxim vigilantibus non dormientibus jura subveniunt. (AI Summary)
Service Tax
Author
Date 20 Sep 2025
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Appeals are for correction, not reconstruction
Admission of additional evidence should be sparingly allowed; appeals correct record errors, not reconstruct cases or supply missing proof.
Admission of additional evidence on appeal is confined to exceptional circumstances to avoid miscarriage of justice; appellate courts should not go beyond the lower court record and may admit extra evidence only to remove a real lacuna or when the record is inadequate to pronounce a satisfactory judgment. Lack of due diligence, tactical omission, negligence, inadvertence, or the mere significance of a document do not justify admission. The same restrictive principle governs GST tribunals, so parties must present complete grounds and evidence at the adjudicatory stage. (AI Summary)
Service Tax
Author
Date 05 Sep 2025
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No Renewal of Provisional Attachment under GST after one year – Supreme Court
Provisional attachment under Section 83 cannot be renewed after expiry, barring reissuance without fresh statutory authority.
Provisional attachment under Section 83 CGST is a time limited, draconian pre emptive power that requires a formed opinion tied to protecting government revenue, compliance with prescribed procedures, and an order in writing. Subsection (2)'s one year cessation is decisive; reissuance or renewal of a lapsed attachment on substantially the same grounds is impermissible absent statutory authority or changed circumstances, and executive measures cannot supplant the statute. (AI Summary)
Goods and Services Tax - GST
Author
Date 03 Sep 2025
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Minimum three adjournments are required to be given before passing an adjudication order
Personal hearing requirement: adjudicators must grant multiple hearing opportunities and recorded adjournments to ensure fair adjudication.
Adjudicating authorities must provide multiple personal hearing opportunities before passing adjudication orders: authorities should grant at least four personal hearings with three adjournment opportunities recorded in writing, issue separate communications for each hearing or extension, and maintain a record of oral and written submissions; the requirement, grounded in the statutory adjudication provision and the master circular, applies to the GST adjudication framework to ensure natural justice and effective taxpayer participation. (AI Summary)
Service Tax
Author
Date 21 Jul 2025
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Taxpayers must keep their contact details updated to avoid missing GST Notices
Service of notices by email: registered electronic contacts can constitute valid service, but adequacy is fact specific.
Service of notices sent to the e-mail address and mobile number provided at GST registration is a valid mode of service when exchanged under an electronic-communication agreement; electronic records entering the designated computer resource are deemed received and, where dispatched from the originator's place of business, are deemed received at the addressee's place of business. An incorrect or inaccessible e-mail address may be a defence assessed on facts, and departments must take reasonable steps to ensure meaningful receipt while taxpayers must keep contact details updated. (AI Summary)
Goods and Services Tax - GST
Author
Date 14 Jul 2025
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Legal Interpretation of Section 16 of the CGST Act
Non-obstante clause precedence: denial of input tax credit for late return filing viewed as arbitrary and punitive.
The legal issue is whether Section 16(2) (a non obstante clause) overrides Section 16(4), which limits Input Tax Credit for late return filing. A High Court view summarized here holds that denying ITC after taxpayers paid suppliers and statutory fees and interest is arbitrary and punitive, as it nullifies the entitlement under the non obstante provision. The commentary warns against treating non obstante clauses as unlimited overrides and suggests Section 16(4) might instead be an additional compatible condition; careful interpretation is needed as litigation evolves. (AI Summary)
Goods and Services Tax - GST
Author
Date 14 Jan 2025
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Examining the Denial of Input Tax Credit for Sales Promotional Goods under GST
Input tax credit denial for promotional giveaways limits credit when items are treated as gifts or free samples under GST.
Input tax credit on goods procured for sales promotional activities is excluded where those goods are treated as disposed of by way of gift or free sample; promotional items such as gold coins and T shirts distributed in marketing campaigns were treated as gifts or samples and deemed ineligible for credit under the statutory exclusion. (AI Summary)
Goods and Services Tax - GST
Author
Date 11 Jan 2025
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CENVAT Credit on mobile towers and pre-fabricated buildings
CENVAT Credit eligibility confirmed for mobile towers and prefabricated buildings as inputs and capital goods for telecom services.
Mobile towers and pre fabricated buildings qualify as Capital Goods under Rule 2(a)(A) and as "inputs" under Rule 2(k) of the CENVAT Credit Rules, 2004 where they satisfy the Functionality, Permanency and Marketability tests and serve as accessories that enhance the effectiveness of antennas and BTS units, thereby permitting CENVAT credit for service tax paid on these items. (AI Summary)
Service Tax
Author
Date 18 Dec 2024
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Overlapping Jurisdiction Between Central and State Tax Officers
Overlapping jurisdiction: GST officer limits prevent duplicate proceedings, but intelligence-based actions may permit concurrent investigations.
The Delhi High Court held that prohibitions on overlapping proceedings aim to prevent duplicate orders but do not universally bar transfer or continuation of intelligence based investigations; appointment of territorial and pan India officers permits coordinated action where rigid application of the anti overlap rule would impede complex, multi taxpayer or cross jurisdiction inquiries, and therefore the transfers and actions in the present case were not barred by the statutory provision or the administrative circular. (AI Summary)
Goods and Services Tax - GST
Author
Date 17 Dec 2024
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Writ Petitions Not Admissible for Challenging SCN Without Jurisdictional Grounds
Exhaustion of alternate remedies prevents direct writ challenges to show cause notices absent jurisdictional or fundamental rights issues.
Writ petitions seeking to quash show cause notices cannot bypass the statutory scheme where petitioners have effective alternate remedies; disputes over entitlement to GST exemptions or nil rates are fact intensive and properly resolved through the adjudicatory and appellate mechanisms, and writ jurisdiction is confined to cases involving jurisdictional excess, breach of natural justice, or constitutional invalidity. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Dec 2024
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Capital Grant Subsidy from NHAI is Financial Support, Not Payment for Work
Capital grant subsidy treated as viability gap funding, not a payment for work, so withholding under the law does not apply.
The court found that the capital grant subsidy was viability gap funding and equity-like financial assistance placed in an escrow under the concession agreement, not remuneration for physical work; consequently, the subsidy did not fall within the scope of Section 194C withholding obligations, which apply to payments made for carrying out work. (AI Summary)
Income Tax
Author
Date 12 Dec 2024
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Executive Overreach in Tax Classification Quashed
Separation of powers: executive press release cannot dictate tax classification; adjudicatory bodies must decide independently.
The Ministry's Press Release classifying alcohol based hand sanitisers as disinfectants subject to 18% GST was quashed as an improper executive attempt to determine legal classification. The Court held that classification and rate determination are interpretative functions for judicial and quasi judicial authorities, which must decide independently; the Show Cause Notice was not quashed because it could have been issued independently, but authorities must now determine classification and tax rate free from executive influence. (AI Summary)
Goods and Services Tax - GST
Author
Date 18 Nov 2024
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Direct Engagement in Service Provision Should Not Be Confused with Intermediary Status
Intermediary status clarified: direct service providers to foreign principals are not intermediary services under IGST, preserving export classification.
An entity supplying services directly to a recipient outside India on a principal-to-principal basis is not an intermediary under the IGST framework. Intermediary services require arrangement or facilitation of a main supply between at least three parties. Contractual features-direct and proportionate cost recovery plus an arm's-length markup and allocation of foreign-exchange risk to the recipient-support classification as export of services rather than intermediary services. Place-of-supply rules for intermediary services feature only when the supplier or recipient is located outside India. (AI Summary)
Goods and Services Tax - GST
Author
Date 15 Nov 2024
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GST on Royalty Payments for Mining Concessions Declared Valid
GST on royalty payments affirmed as taxable consideration; royalty treated as consideration for mining rights, increasing compliance obligations.
GST applicability on royalty paid for mineral concessions is upheld where royalty is characterized as consideration for the grant of mining rights rather than a tax, permitting the levy of GST on royalty paid by mineral concession holders to State Governments and thereby bringing such payments within the scope of GST. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Nov 2024
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No IGST on Ocean Freight for CIF and FOB contracts after notification invalidated
Invalidation of IGST notification on ocean freight prevents separate levy on FOB and CIF import values under customs valuation
Invalidation of an IGST notification removes the power to levy IGST on ocean freight for CIF or FOB imports because customs valuation at assessment already includes cost, freight and insurance; a struck-down notification is ultra vires and cannot be applied by state authorities, preventing double taxation and jurisdictional enforcement based solely on that notification. (AI Summary)
Goods and Services Tax - GST
Author
Date 12 Nov 2024
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Crucial Role of Authentication and Hearing Opportunity in Tax Proceedings
Authentication of notices is mandatory-unsigned summaries and missing hearing particulars undermine validity of GST adjudication.
Authentication of notices and a meaningful opportunity to be heard are essential prerequisites to valid tax adjudication under the GST framework. Summaries uploaded in Forms GST DRC-01 and DRC-07 and unauthenticated attachments do not substitute for a properly issued Show Cause Notice or authenticated orders; authentication and signatures by the Proper Officer are required. Where the statutory scheme contemplates a hearing, authorities must provide a real opportunity to be heard and not rely solely on a reply provision with unspecified hearing particulars. (AI Summary)
Goods and Services Tax - GST
Author
Date 09 Nov 2024
Kamal Aggarwal
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Organization
Organization

SARC & Associates

Connected
Connected

February 2018