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Abhishek Raja Ram

Latest Posts by Abhishek Raja Ram

Penalty for Tax Evasion Under GST: When Intent Matters More Than Error

October 4, 2025 2982 Views 0 comment Print

Recent High Court rulings state GST Section 129 penalties require intent to evade tax, not just technical or typographical errors. Analysis of key judicial precedents.

Complexities of GST Departmental Audit: A Judicial Analysis

September 11, 2025 5940 Views 0 comment Print

Recent court rulings establish key procedural safeguards for GST audits. Learn how courts are enforcing mandatory pre-audit notices and fair hearings to protect taxpayer rights.

Legal Boundaries of GST Demand Orders: Imperative of Notice Adherence

August 30, 2025 1077 Views 0 comment Print

A summary of GST court rulings, confirming that tax demands cannot legally exceed the amount specified in the original show cause notice, upholding procedural fairness.

Technological Innovations in GST Inspection and Seizure

August 25, 2025 669 Views 0 comment Print

A summary of a report on GST inspection, search, and seizure procedures. It discusses the use of technology like AI and blockchain to improve transparency and efficiency.

Arbitrary GST Registration Cancellation and Constitutional Rights

August 13, 2025 6072 Views 0 comment Print

This article analyzes how courts protect the right to trade under Article 19(1)(g) of the Constitution against arbitrary GST registration cancellation.

Judicial Boundaries on GST Recovery: A Critical Analysis of Recent Landmark Judgments

August 7, 2025 13977 Views 0 comment Print

An analysis of five landmark judgments that have shaped GST recovery proceedings, balancing tax authority powers with constitutional and procedural safeguards for taxpayers.

Doctrine of Single Notice, Single Hearing: Safeguarding Natural Justice in Tax Adjudication

July 30, 2025 810 Views 0 comment Print

Indian courts hold that issuing one notice for multiple tax hearings violates natural justice, setting aside such orders for lack of fair procedure.

Doctrine of Animus Possidendi: From Civil Law Principles to GST Penalty Jurisprudence

July 26, 2025 1254 Views 0 comment Print

This article examines the application of possession principles from traditional civil law to contemporary tax jurisprudence, analyzing how courts have adapted these foundational concepts to address modern regulatory challenges.

Natural Justice in Section 128A GST Amnesty Scheme: Judicial View

July 18, 2025 1287 Views 0 comment Print

Procedural Safeguards in Amnesty Schemes: Imperative of Natural Justice Under Section 128A Introduction The implementation of amnesty schemes under the Goods and Services Tax (GST) regime represents a significant policy tool for revenue recovery and dispute resolution. Section 128A of the Central Goods and Services Tax Act, 2017, empowers the Government to introduce amnesty schemes […]

Intermediary Services Under GST: A Critical Analysis of Judicial Precedents

July 15, 2025 1614 Views 0 comment Print

This article examines the evolving jurisprudence surrounding intermediary services through an analysis of key judicial pronouncements that have shaped the current understanding of this complex provision.

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