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Mr. Mohit Gupta is a distinguished legal professional with extensive expertise in the field of taxation and civil litigation. A practicing advocate and a respected Member of the Delhi High Court Bar Association, Mr. Gupta brings over 15 years of comprehensive experience in taxation matters and four years of active legal practice, particularly in the domain of litigation and dispute resolution.

Mr. Gupta is recognized for his nuanced understanding and practical knowledge in areas including Income Tax, Goods and Services Tax (GST), and civil litigation. His practice covers a wide range of civil and commercial legal matters such as recovery suits, partition suits, declaration suits, execution of decrees, accidental (MACT) claims, cheque bounce cases under Section 138 of the Negotiable Instruments Act, and matrimonial disputes. This diversified legal exposure enables him to provide holistic legal solutions to his clients, encompassing both advisory and litigation perspectives.

He is a law graduate from the esteemed Law Centre II, Faculty of Law, University of Delhi, and a fellow member of the Institute of Chartered Accountants of India (ICAI). He also holds a Bachelor’s degree in Commerce from Delhi University. This robust academic background, combining law and accountancy, equips Mr. Gupta with a rare and valuable dual competence that enhances his ability to deal with complex tax and financial legal matters.

Prior to his active legal practice, Mr. Gupta accumulated over a decade of experience in the field of taxation, during which he handled intricate issues involving tax planning, compliance, search and seizure proceedings, assessments, and appellate matters before the Income Tax Appellate Tribunal (ITAT), Customs, Excise & Service Tax Appellate Tribunal (CESTAT), and various High Courts. His hands-on experience in both Direct and Indirect Taxes, including the evolving GST regime, positions him as a trusted legal expert and tax advisor.

He is currently empaneled with several reputed companies and organizations as a Legal Consultant and Counsel. He provides regular legal services and representation in matters involving taxation disputes, recovery proceedings, cheque bounce litigation, and a range of other civil issues. His clients value his analytical approach, in-depth legal acumen, and ability to formulate effective strategies for dispute resolution.

Mr. Gupta frequently appears before the Delhi High Court, Allahabad High Court, and Punjab & Haryana High Court, as well as before appellate tribunals such as the ITAT and CESTAT in Delhi, Allahabad, and Chandigarh. His courtroom advocacy is backed by a thorough command of legal principles and a clear focus on achieving favorable outcomes for his clients.

Apart from his litigation practice, Mr. Gupta also has considerable experience in legal consultancy, especially in the field of non-profit organizations. He is widely regarded for his work with NGOs, particularly in matters relating to taxation, registration, and compliance under the Foreign Contribution Regulation Act (FCRA). His services include structuring advisory, FCRA compliance and representation before authorities, which are crucial for charitable institutions operating in India.

A prolific writer and speaker, Mr. Gupta has made significant contributions to legal and tax literature. He writes detailed analyses of the Union Finance Budget every year, helping professionals and organizations understand the implications of fiscal policy changes. He is also the author of three comprehensive books on GST—covering key aspects such as GST Rates, E-Way Bills, and TDS & TCS provisions under the GST law. These publications are widely appreciated by tax practitioners, legal professionals, and students for their clarity and practical insights.

Mr. Gupta is also an active participant in knowledge dissemination and capacity-building efforts. He is a regular speaker at various seminars, conferences, and workshops conducted across India on topics including GST, Income Tax, FCRA, and legal issues pertaining to NGOs. Over the years, he has delivered more than 500 lectures and training sessions, making him a sought-after trainer and subject matter expert in the legal and financial sectors.

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Condonation of delay in GST appeals permits extension of filing periods when sufficient cause is demonstrated.
Condonation of delay in GST appeals depends on statutory appeal deadlines and the date of communication of the impugned order, with earliest effective service triggering limitation. Where the GST law does not expressly exclude other limitation provisions, the doctrine of sufficient cause permits appellate authorities and courts to admit appeals beyond the short statutory extension if cogent evidence demonstrates that the appellant was prevented from filing in time. Judicial practice favors substantive justice and equitable relief in deserving cases while requiring contemporaneous proof of impediment. (AI Summary)
Author
Date 05 Aug 2025
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Registered NPOs classification: consolidated chapter and stricter compliance reshape tax exemption and operational limits for charities.
The Bill creates a unified framework by defining Registered NPOs, consolidating NPO provisions into Chapter XVII-B, and linking conditional tax exemption to registration and compliance. It introduces Regular Income and Taxable Regular Income concepts, centralises taxation of contraventions, removes the capital gains reinvestment route in favour of an application requirement for exemption, prohibits commercial activity except if incidental, and imposes detailed audit and filing norms while providing a transition window for missed registrations. (AI Summary)
Author
Date 17 Jul 2025
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Cross-examination rights under GST ensure third-party witness statements are testable to protect natural justice in adjudication.
Cross-examination under GST is a procedural and substantive safeguard of natural justice when authorities rely on third-party witness statements to issue a show cause notice. The right permits testing witness credibility and inconsistencies and must be requested in the reply to the SCN or at hearing. Denial of cross-examination is vitiating where such statements form the sole basis of proceedings, while adequate corroborative documentary evidence may render denial non-fatal. (AI Summary)
Author
Date 12 Jul 2025
MOHIT GUPTA