"Chartered Accountant specializing in GST practice with an unrelenting passion for India's evolving tax landscape. For me, GST isn't merely professional work—it's a dynamic field I'm driven to master. With each amendment, notification, and ruling, my hunger to deepen my expertise intensifies. I thrive on transforming complex GST challenges into practical solutions for businesses, staying ahead of regulatory changes, and continuously expanding my knowledge. My practice is built on the belief that true excellence in GST comes from genuine enthusiasm, not just compliance"
Courts have held that the two-year limit under Section 54 is not mandatory in all cases. Where the refund claim is genuine, bonafide, and causes no revenue loss, procedural delay cannot defeat substantive rights.
The issue was whether GST applies on amounts deducted as “royalty” from contractors’ bills. It was held that such deductions do not constitute taxable supply and cannot attract GST.
Examines how courts scrutinized GST arrests and bail where tax evasion was inflated through extrapolation. Key takeaway: evidence-based figures matter more than assumptions.
