A Chartered Accountant by profession and a teacher by passion. Expertise in Goods & Services Tax consultancy, litigation, advisory and compliance. Demonstrated experience in handling cases related to: • Implementation of GST • Refunds in GST • Advance Ruling under GST • GST Audit • Search & Seizure in GST Worked with clients (GST/ Income Tax/ Audit) across different sectors like Travel and Tourism; Catering; Governmental Departments; Textile industry; Iron and Steel; Nuclear Power; Oil and Gas industry. Mentored over 65,000 students from CA/ CS/ CMA fraternity since 2002 with a number of rankholders. First class commerce graduate with All India highest in Mathematics in CA Foundation.
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Showing 1 to 5 of 5 Results
Cross-State transfer of Input Tax Credit permitted where statutory merger rights exist; portal limitations cannot deny legal entitlement.
The court held that the statutory mechanism for transfer of Input Tax Credit on merger or amalgamation does not impose a State to State territorial restriction and that technological limitations of the GSTN portal cannot defeat statutory entitlements. It directed manual adjustment to allow transfer of central credits and urged amendment of portal architecture so administrative code aligns with the law. (AI Summary)
Goods and Services Tax - GST
Reverse charge mechanism credit: entitlement arises on payment and limitation runs from self-invoice date of payment.
ITC under Reverse Charge Mechanism is available only upon possession of the prescribed document - notably a self-invoice under section 31(3)(f) - and after payment of the tax. The limitation period in section 16(4) is to be computed from the date the conditions for entitlement are met, i.e., the date of the self-invoice and payment, so that availment is not time-barred prior to satisfaction of those conditions. (AI Summary)
Goods and Services Tax - GST
Non constitution of GST appellate body undermines statutory appeal route, forcing costly High Court litigation and inconsistent interim deposits.
Non constitution of the GST Appellate Tribunal has redirected statutory second appeals to High Courts, causing access to justice and cost problems. Technical GST disputes-input tax credit conditions, transitional credit, place of supply errors, and return reconciliation differences-are fact intensive and suited to tribunal adjudication. Statutory pre deposit rules tied to appeals become problematic while the Tribunal is unconstituted, and High Courts have issued divergent interim deposit/stay approaches, highlighting the need for constitution of the Tribunal and clearer governance guidance. (AI Summary)
Goods and Services Tax - GST
Transitional input tax credit reopened: one time filing or revision of TRAN forms allowed subject to verification and ledger posting.
One time reopening allows filing or revision of Form TRAN 1 and Form TRAN 2 to claim transitional input tax credit from the erstwhile regime, subject to a prescribed declaration and departmental verification before credits are posted to the Electronic Credit Ledger; contested claims earlier rejected must proceed by appeal rather than re filing, while credits claimed or reversed via GSTR 3B may be regularised through TRAN subject to verification and the procedural restrictions in the Circular. (AI Summary)
Goods and Services Tax - GST
Agreeing to refrain or tolerate an act is a taxable supply when payment is consideration; pure penalties and compensation are excluded.
Agreements to refrain from an act, to tolerate an act or to do an act are supplies of services under Entry 5(e) when payment is consideration for that specific obligation; contractual charges that enable or modify the primary service (such as cancellation charges or late payment fees) are taxable as part of the principal supply, whereas pure compensation, fines, penalties, liquidated damages for breach or forfeiture that confer no benefit do not constitute consideration and are not taxable. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
16 Aug 2025 
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