Advocate Nazuk Singhal Gupta

About

Advocate Nazuk Singhal is a tax Advocate practising before the Punjab and Haryana High Court at Chandigarh, with a principal focus on GST litigation, Income Tax reassessment and indirect tax disputes. She advises and represents assessees, businesses and other stakeholders in writ petitions, statutory appeals before courts and tribunals. She has appeared in several recent and significant tax matters before the Punjab and Haryana High Court, including *Jyoti Sareen v. Union of India & Others*, concerning the JAO versus FAO controversy, wherein Section 147A of the Income-tax Act was declared unconstitutional and notices issued under Section 148 by Jurisdictional Assessing Officers were set aside. Her notable appearances also include *Shaurya Alloys Pvt. Ltd.*, involving Section 16(2)(c) of the CGST Act, and *Amar Cooperative Society*, concerning the validity of service of GST notices and orders through the common portal under Section 169 of the CGST Act. As a GST advocate, her practice also covers challenges to notices and proceedings under Sections 73, 74 and 74A of the GST Act, denial of personal hearing, Input Tax Credit disputes, retrospective cancellation of GST registration, negative blocking of the electronic credit ledger, composite show-cause notices issued for multiple financial years, parallel proceedings on the same issue, proceedings against deceased assessees, tax recovery on basis of bogus billing, Fake firms etc. Nazuk holds an LL.M. with Distinction from University College London and a B.Com. LL.B. (Hons.) from Panjab University. Her practice is based in Chandigarh and covers tax litigation arising across Punjab, Haryana and other jurisdictions.