"A seasoned professional with over a decade of experience in indirect taxation, I practiced as a Chartered Accountant from 2012 to 2025, specializing in All India VAT, Service Tax, and subsequently Goods and Services Tax (GST). Over the years, I have advised a diverse range of clients, building strong expertise in compliance, litigation support, and strategic tax planning. Having transitioned into the field of advocacy, I now bring a unique blend of accounting precision and legal insight to my practice. My approach is rooted in practical understanding, backed by extensive hands-on experience in tax matters, enabling me to effectively represent and guide clients in complex legal and regulatory environments."
This case explains how GST law overrides mutuality by treating associations and members as distinct taxable persons. It clarifies that internal transactions like membership fees now qualify as taxable supply.
