"Advocate Pawan Arora (CA, LLB, B.com) is a Partner at Athena Law Associates. He is Co-Chairman of Indirect Tax Committee of PHD Chamber of Commerce. His field of specialization is Indirect Taxes. He has more than 14 years of relentless and steady experience in Advisory and Litigation matters of Indirect Taxation and successfully handled taxation issues for clients across various business verticals. He has a vast exposure of in-house consultancy. Being an innate part of the multinational companies at managerial positions, Mr. Arora has been instrumental in re-designing their tax policies and streamlining their systems from the perspective of indirect tax"
The Supreme Court ruled that tax authorities must issue a final, reasoned order in SCN proceedings. A taxpayer’s payment does not waive their right to contest the demand.
The Karnataka High Court has ruled that a landowner is not liable for GST on a Joint Development Agreement if the developer has already paid the full tax, preventing double taxation.
Starting April 1, 2025, businesses with multiple GST registrations must obtain a separate ISD registration to distribute common input service credits.
Recent judicial decisions from Gujarat and Bombay High Courts indicate a emerging trend that transactions involving immovable property, including development and leasehold rights, may not be subject to GST, despite legislative intent.
