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I am a senior Indirect Tax professional with extensive experience in GST, Customs, tax compliance, litigation, advisory and risk management, with a strong focus on aligning tax functions with business objectives.

Over the years, I have worked extensively across the entire GST lifecycle, including GST compliance, tax planning, audits, assessments, departmental proceedings, litigation, input tax credit, e-invoicing, e-way bills, RCM, exports, LUT, ISD, job work and Customs-related matters.

My professional experience includes handling complex tax matters, representing business interests before tax authorities, developing effective responses to notices and audit observations, and managing tax risks across business operations. I particularly enjoy analysing complex provisions of GST law and converting them into practical and commercially viable solutions for businesses.

I have a strong interest in GST litigation and emerging developments in Indirect Tax law, including interpretation of statutory provisions, judicial precedents, departmental circulars and notifications. I believe that effective tax management is not merely about compliance-it is about minimising risk, protecting business interests and creating sustainable tax efficiencies.

My areas of expertise include:

GST & Indirect Tax Management
GST Litigation, Appeals & Departmental Proceedings
GST Audit & Assessment
Tax Advisory & Risk Management
Input Tax Credit & Reconciliation
E-Invoicing & E-Way Bill Compliance
RCM, ISD & Job Work
Export, LUT & Cross-Border GST Matters
Customs & Foreign Trade-related Tax Matters
Tax Process Improvement & Automation
Pan-India GST Operations and Compliance

I am passionate about continuous learning, interpretation of tax laws and sharing practical insights on GST and Indirect Tax developments.

My professional objective is to contribute as a strategic tax leader who combines technical expertise, commercial understanding and strong execution to create value for the organisation.

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Section 74 extended limitation requires factual grounds for fraud, wilful misstatement, or suppression; discrepancies alone warrant scrutiny, not evasion allegations.
Section 74 of the CGST Act requires factual grounds for fraud, wilful misstatement, or suppression of facts with intent to evade tax before extended limitation may be invoked. Input tax credit mismatches, reconciliation differences, reporting errors, and audit objections may justify verification, but do not by themselves establish deliberate evasion. A show cause notice must identify the alleged suppression, wilfulness, and connection with tax evasion. The Proper Officer must independently assess the facts; protective demands or relabelling a time-barred discrepancy as suppression cannot replace the statutory threshold. (AI Summary)
Date 16 Sep 2026
Kameshwar Tiwari
Organization
Organization

Somany Ceramics Limited

Connected
Connected

September 2026