"I, S. Prasad, am a Senior Tax Consultant with continuous practice since 1982 in the fields of Sales Tax, VAT and Income Tax, and now under the GST regime. Over more than four decades, I have specialised in advisory, compliance and litigation support, representing assessees before Jurisdictional Officers, First Appellate Authorities and various Tribunals in indirect and direct tax matters. My practice has spanned the transition from the erstwhile sales tax and VAT laws to the present GST framework, giving me a comprehensive perspective on the evolution of tax jurisprudence and departmental procedures in India. I am presently residing at No. 394, “Sridhara Krupa”, Opp. Mahaveera Vidya Mandira, LIC Colony, Srirampura II Stage, Mysore – 570023, Karnataka, from where I continue my independent practice. I have actively appeared in matters before authorities in Mysore, Bangalore and Mangalore, handling assessments, audits, appeals and tribunal cases under Income Tax, Sales Tax, VAT and GST. My work includes extensive drafting of replies to show cause notices, appeal memoranda, written submissions, and reliance on important High Court and Tribunal precedents to protect the interests of bona fide taxpayers. Over the years, I have also been involved in professional bodies and knowledge sharing activities, including serving as Ex President of the Mysore District Tax Practitioners Association, contributing to the professional community of tax consultants and advocates in the region. In the GST era, a substantial part of my work focuses on defending genuine taxpayers in audits, fake ITC and cancellation matters, and on analysing key provisions such as Sections 16, 29, 67, 69, 74 and 122, with particular emphasis on safeguards, burden of proof under Section 155, and the protection of bona fide recipients and professionals. "
The High Court held that using Input Tax Credit for the mandatory 10% GST appeal pre-deposit is not a criminal act. It ruled that professional advice given within the framework of GST law cannot be prosecuted as cheating or conspiracy.
GST disputes often begin with scrutiny notices rather than investigations. A structured response at every stage can help taxpayers avoid costly demands, penalties, and litigation.
A comprehensive review of GSTs evolution from launch to a data-driven enforcement regime. The article explains how ITC restrictions, analytics-based actions, and digital compliance have tested principles of fairness and due process.
A genuine dealer can only be expected to prove his own purchase, receipt, and sale of goods. Allegations against a supplier’s supplier do not automatically justify confiscation, ITC denial, or fraud proceedings.
The article explains that Section 67(4) permits sealing only for facilitating GST searches where access is denied, not for indefinite business closure. Courts have stressed proportionality and timely de-sealing to protect business operations.
The growing dispute over denial of Input Tax Credit due to supplier non-payment of tax has now reached the Supreme Court. The issue centres on whether bona fide buyers can lose ITC despite genuine purchases and proper documentation.
Correct configuration of GSTINs, ledgers, HSN codes, and vouchers in Tally allows businesses to generate portal-ready returns directly from accounting data. The article explains how this reduces repetitive Excel-based compliance work.
The Andhra Pradesh High Court held that GST officers in a transit State cannot invoke Sections 129/130 against inter-State consignments where neither supplier nor recipient is located in that State. The ruling reinforces that jurisdiction depends on tax nexus, not physical passage of goods.
The article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce compliance burdens for businesses and professionals.
Article highlights how mechanical matching of GSTR-9 tables is leading to unjust GST demands and penalties against honest taxpayers. It argues that annual return reconciliations, DRC-03 payments, and audited accounts are being ignored during scrutiny proceedings.
