I write on Indian tax laws, mainly focusing on GST, indirect taxation and important court rulings. My objective is to explain tax provisions, notifications and judgments in a simple and practical manner, so that they are easier to understand and apply.
My areas of interest include:
GST law and exemptions
Interpretation of tax notifications and circulars
Important High Court and Supreme Court decisions impacting taxpayers
Interaction between regulatory laws (such as IRDAI regulations) and tax statutes
I prefer an analysis-based approach, looking not only at the wording of the law but also at how courts have interpreted and applied it in actual cases. My articles are intended to be useful for tax professionals, consultants, businesses and serious readers, while still being understandable for those who are new to tax law.
The views expressed are personal and are meant only for educational and informational purposes.
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Showing 1 to 5 of 5 Results
Section 74A governs FY 2024-25 GST proceedings where assessment under omitted Section 74 is legally unsustainable.
Proceedings for FY 2024-25 under the Tamil Nadu GST framework were required to be initiated under Section 74A, since Section 74 had been omitted. An assessment order passed under the omitted provision was treated as suffering from a fundamental statutory defect, because the authority had invoked the wrong source of power for the relevant tax period. The invocation of an inapplicable and omitted provision rendered the adjudicatory order legally unsustainable. (AI Summary)
Goods and Services Tax - GST
Show cause notice consolidation invalid: single SCN covering multiple financial years under GST lacks jurisdiction.
A show cause notice consolidating multiple financial years for GST assessment is a jurisdictional defect and void; authorities must not club distinct assessment years in one SCN. A writ petition is maintainable at the SCN stage where proceedings are without jurisdiction, and local High Court precedent binds authorities in that state. The department may issue fresh notices only in strict conformity with the legal requirements for separate tax periods and limitation. (AI Summary)
Goods and Services Tax - GST
Group health insurance arranged via a bank association does not qualify for GST exemption limited to individual policies.
The court examined whether health insurance procured through the Indian Banks' Association for serving and retired bank employees qualifies as an individual policy for GST exemption, finding that collective bargaining, large-scale coverage, reduced underwriting and the pre-existing employment relationship demonstrate a genuine group policy; the exemption's Explanation is unambiguous in limiting relief to individual contracts, requiring a strict interpretation that excludes such group arrangements. (AI Summary)
Goods and Services Tax - GST
Show cause notices under GST: officers may require payment where tax is unpaid, ITC is misused, or refunds are erroneous.
Proper officers may issue a show cause notice where it appears tax has not been paid, has been short paid, has been erroneously refunded, or ITC has been wrongly availed or utilised; the notice requires the person chargeable to show cause why they should not pay the amount specified with interest under section 50 and any penalty. The power to issue a notice is triggered by a prima facie appearance of non compliance, and procedural safeguards-grounds in the notice, proper service, and adherence to statutory time limits-are essential. (AI Summary)
Goods and Services Tax - GST
Fake invoice schemes under GST enable wrongful ITC claims, prompting verification, ITC restrictions and e-invoicing safeguards.
Self-assessment under GST allows taxpayers to determine tax liability, but can be abused through fake invoices created by fictitious suppliers to claim inadmissible Input Tax Credit (ITC). Such schemes involve bogus firms, false invoices without actual supply, non-filing by issuers, and onward utilisation of fraudulent ITC. Statutory and administrative responses include strengthened registration verification, restrictions on ITC availment and utilisation, e-invoicing, analytical detection (input-output ratio and cross-matching), and information sharing; claimants bear the burden of proof and should retain contemporaneous evidence to substantiate genuine supplies. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
09 Jun 2026 
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