
"I am a Chartered Accountant in practice, specialising in Indirect Tax with prior experience at leading Big 4 firms, where I worked extensively on GST advisory, compliance, and litigation. Over the years, I have advised startups, SMEs, corporates, and individuals on navigating complex tax and regulatory challenges with a practical and business-oriented approach. My professional focus lies in simplifying technical tax issues into actionable solutions that align with commercial realities and operational requirements. I strongly believe that effective professional advisory goes beyond interpretation of law — it requires understanding the business behind the transaction. My objective is to provide timely, practical, and implementation-driven solutions that help businesses remain compliant while enabling sustainable growth."
The article explains how the Andhra Pradesh High Court ruled that transfer of an entire business undertaking as a going concern does not constitute ordinary taxable supply under Section 7 of the CGST Act.