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Santosh Sharma

Latest Posts by Santosh Sharma

No Re-Attachment after One Year under section 83 of GST Law: SC

August 15, 2025 1209 Views 0 comment Print

The Supreme Court has ruled that provisional attachments under Section 83 of the CGST Act cannot be renewed after one year, preventing indefinite freezing of bank accounts.

RAID against a GST Consultant – Call to save Tax Profession & Amend section 67 of CGST Act

August 5, 2025 1707 Views 0 comment Print

The Delhi High Court criticized a raid on an advocate’s office under Section 67 of the CGST Act, affirming that professionals should not be harassed unless personally involved in illegality.

₹285 crore penalty against a GST consultant- Call to Amend Section 122(1A)

July 27, 2025 69474 Views 1 comment Print

Delhi High Court ruling on GST penalty sparks demand for reform of Section 122(1A) to protect tax professionals like CA, CMA, CS, and Advocates from liability.

UDIN for CMAs in Full Time Practice-FAQs – ICMAI

June 26, 2019 13608 Views 0 comment Print

UDIN FOR Cost & Management Accountants (CMAs) in Full Time Practice-FAQs-ICMAI OF LATE BUZZ WORD IS UDIN NOW POPULAR IN PROFESSIONAL FRATERNITY REGARDING CERTIFICATION WORK DONE BY CMAs. Several times it has been noticed that non-CMAs has been misrepresenting themselves as ICMAI member and offering certification services to numerous Authorities and Stakeholders. Such malpractices started […]

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