"CA Vishal Agarwal is a Fellow Chartered Accountant, Law Graduate (LL.B. Hons.) and DISA qualified professional with over 15 years of experience in Indirect Taxation, GST Litigation, Customs and Corporate Tax Advisory. He has previously been associated with leading global professional services firms including Ernst & Young (EY) and PwC, besides heading the taxation functions of some of India's fastest-growing organisations including Urban Company, Spinny and Balasore Alloys Limited. Vishal brings a unique combination of Big Four consulting, in-house corporate leadership and courtroom litigation experience, enabling him to advise businesses not merely on legal interpretation but on commercially sustainable tax strategies. One of his key differentiators is his extensive experience in the E-Commerce and Digital Business ecosystem. Having led the tax function of leading technology-driven enterprises, he has advised on complex GST issues relating to marketplace models, platform-based business structures, vendor ecosystems, cross-charge mechanisms, multi-state registrations, warehousing models, customer incentive programmes, digital services, input tax optimisation and regulatory compliance. His practical understanding of technology-led businesses enables him to deliver solutions that are legally robust and operationally efficient. His litigation practice covers representation before GST authorities, DGGI, Customs authorities, Appellate Authorities and High Courts in matters involving investigations, departmental audits, search proceedings, input tax credit disputes, bank attachments, refund claims, anti-profiteering issues and constitutional challenges under GST. He regularly advises corporates, promoters and multinational businesses on GST implementation, transaction structuring, tax risk management, contract review, due diligence and strategic litigation."
Article discusses the Calcutta HC ruling on Section 73 GST limitation, issuance and communication of digitally signed adjudication orders.
Health insurance premiums are tax-efficient capital for risk mitigation. Don’t rely solely on corporate cover; use personal policies for continuity and Section 80D tax benefits.
NCLAT rejected an IBC appeal filed 17 days late, confirming the absolute 45-day statutory limit (30 days + 15 days condonable) for filing under Section 61(2).
Summary of nine IGST notifications from September 2025: New rate schedules (5% to 40%), IGST exemption for goods, service rate revisions, and e-commerce tax rules.
Summary of CGST amendments (Sept 2025): Rs.2 Cr annual return exemption, provisional refund curbs, faster RFD-04, and revised GST Appellate Tribunal procedures.
Summary of CGST rate notifications (Sept 2025): New rate schedules, full tax exemptions on goods, revised concessional rates, and ECO tax rules for local delivery services.
Notification 02/2025-Compensation Cess (Rate) amends the GST compensation cess schedule, substituting the rate with “Nil” for specified items from September 22, 2025.
Rajasthan High Court petitioned for Tax Audit due date extension over e-filing portal glitches. CBDT holds power, but courts can direct relief citing technical hardship.
