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Abhishek Raja Ram

Latest Posts by Abhishek Raja Ram

Unjust Enrichment: A Comprehensive Analysis of Recent Judicial Precedents

July 9, 2025 9 Views 0 comment Print

Explore unjust enrichment in Indian tax law with key rulings on GST, Customs, and Service Tax refunds. Learn how courts define limits to prevent unfair denials.

Cross-Examination Under GST & IDT: Safeguarding Due Process in Tax Adjudication

July 6, 2025 306 Views 0 comment Print

Cross-examination in quasi-judicial proceedings under GST and IDT is not merely a procedural formality but a substantive right that ensures principles of audi alteram partem (hear the other side) are upheld

GST Registration is Constitutional Right: Allahabad HC

July 4, 2025 618 Views 0 comment Print

GST Registration as a Fundamental Constitutional Right: Judicial Safeguards Against Arbitrary Cancellation Abstract The Goods and Services Tax (GST) registration system in India has witnessed numerous instances of arbitrary cancellation by tax authorities, raising significant constitutional concerns. This article examines how GST registration constitutes a fundamental constitutional right under Articles 14, 19(1)(g), and 21 of […]

Landmark Judgments on Recovery in GST Laws: A Comprehensive Analysis

June 20, 2025 1815 Views 0 comment Print

This article examines five pivotal cases that have shaped jurisprudence on GST recovery, highlighting procedural safeguards and limitations on departmental powers.

Rectification in GST Returns: Balancing Errors and Fairness

June 20, 2025 339 Views 0 comment Print

This article examines the evolving judicial landscape surrounding rectification of GST returns, highlighting how courts have increasingly favored a balanced approach that protects genuine taxpayers from the harsh consequences of inadvertent mistakes.

GST and Constitutional Reasonableness: Navigating Tax Evasion Penalties Through Lens of Article 19(1)(g)

June 15, 2025 525 Views 0 comment Print

Explore GST penalty provisions under Article 19(1)(g). Analyze their reasonableness, legal remedies, and compliance challenges for taxpayers.

Intent vs. Error: Allahabad HC’s Progressive Approach to Section 129 GST Penalties

June 13, 2025 1257 Views 0 comment Print

Section 129 of Central Goods and Services Tax Act, 2017, empowers tax authorities to detain goods and vehicles and impose penalties when discrepancies are found.

Imperative of Reasoned Orders in Indian Tax Jurisprudence: SC Insights

June 11, 2025 528 Views 0 comment Print

Explore Supreme Court’s stance on reasoned orders in Indian tax law, highlighting accountability, judicial standards, and implications for GST and tax litigation.

Critical GST Filing Errors: A Practitioner’s Guide to Avoiding Common Pitfalls

June 9, 2025 1350 Views 0 comment Print

This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and remediation.

GST Rectification: A Judicial Perspective on Human Error & Compliance Corrections

June 4, 2025 3204 Views 0 comment Print

Introduction The intricate framework of Goods and Services Tax (GST) in India, while revolutionary in its approach to indirect taxation, presents significant compliance challenges for taxpayers across all sectors. The complexity of the system, coupled with stringent filing requirements and procedural intricacies, inevitably leads to human errors in tax compliance. These errors, ranging from minor […]

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