"I am a Fellow Member of the Institute of Chartered Accountants of India and the Co-founder of JADAWALA & SHAH, Chartered Accountants. I lead the firm’s Indirect Tax practice, with a strong specialisation in Goods and Services Tax (GST). In addition to my advisory role, I head the J&S Indirect Tax Litigation practice, bringing extensive experience in consulting, representation, and litigation. Over the years, I have advised numerous Indian corporates on Service Tax and, subsequently, on GST. I am the author of multiple editions of the acclaimed books “Service Tax Simplified” and “GST Simplified.” I have also delivered lectures and conducted seminars on GST for various trade associations, professional bodies, and institutions. Furthermore, I am a regular contributor to GST Review, a leading fortnightly journal published by Centax Publications Pvt. Ltd."
The ruling clarifies that interest on pre-deposit refunds starts from the payment date, not after 60 days, ensuring full compensation to taxpayers.
The issue is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway is that rectification under Section 161 enables appeal filing.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
CBIC Circular 251/08/2025 clarifies GST treatment of post-sale discounts, confirming no ITC reversal on financial credit notes and defining when promotional services are taxable.
