"Rahul Mishra is a seasoned tax professional specializing in Indirect Tax compliance and litigation. He has extensive experience in handling complex GST matters, departmental audits, and disputes. His expertise includes GST structuring, show cause notice management, and representation before tax authorities. Disclaimer: The views expressed are personal and intended solely for informational and educational purposes. The author assumes no responsibility for any reliance placed on this publication."
Centralized GST audits covering several years and registrations have raised concerns about misuse of extended limitation under Section 74. Courts have clarified that fraud allegations require substantive evidence and cannot be invoked merely due to limitation issues under Section 73.
GST law sets no deadline for deciding appeals, yet interest keeps accruing. Courts intervene where delay unfairly burdens compliant taxpayers.
Exporters can now procure goods at 0.1% GST and export on IGST payment, enabling optimal use of accumulated ITC. The removal of Rule 96(10) ensures faster refunds and reduced litigation risks.
Tax outcomes often hinge on procedural fairness rather than law alone. This article explains how natural justice and proper adjudication protect taxpayers from arbitrary decisions.
Learn how GST scrutiny through ASMT-10 is administrative, non-adversarial, and aimed at voluntary correction, while DRC-01 triggers formal adjudication with penalties and litigation risk.
Breaks down the net worth and income levels required for individual and household top-1% status. Key takeaway: ₹1.5–3 crore in wealth or ₹20–60 lakh in income places you among India’s economic elite.
Explore why money avoids fear-driven actions and flows toward clarity, confidence, and purpose, revealing how mindset shapes financial outcomes.
Supreme Court ruled tenants cannot become property owners through long possession; tenancy is permissive, not adverse, ending misuse of adverse possession.
We are obsessed with fame and achievement, yet overlook the unseen perfection orchestrating existence: the unique design of every human, the body’s silent self-healing, and the Earth’s perfect, life-sustaining rotation around the Sun. This essay argues for shifting focus from external noise to the profound, everyday intelligence of life itself.
CBIC allows voluntary post-clearance revision of Bill of Entry/Shipping Bills via new regulations (Sec 18A). Importers and exporters can correct errors; Rs.1,000 fee applies.
