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S PRASAD
Contributing Author
Name: S PRASAD Qualification: Graduate Education: B.COM Company: S.PRASAD AND CO Location: Mysuru, Karnataka, India Articles Published: 159 Total Views: 368,372

About

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.

Articles by this Author
Goods and Services TaxE-Way Bill Detention & Confiscation Under GST: Latest Changes
Goods and Services Tax

E-Way Bill Detention & Confiscation Under GST: Latest Changes

S PRASAD2 months ago
Goods and Services TaxNGTP Tagging & GST Enforcement Challenges for Genuine Scrap Dealers
Goods and Services Tax

NGTP Tagging & GST Enforcement Challenges for Genuine Scrap Dealers

S PRASAD2 months ago
Goods and Services TaxRTI for Supplier Cancellation Records in NGTP-Based ITC Disputes Under GST
Goods and Services Tax

RTI for Supplier Cancellation Records in NGTP-Based ITC Disputes Under GST

S PRASAD2 months ago
Goods and Services TaxSection 69 GST: SC Upholds Arrest Powers with Strict Safeguards
Goods and Services Tax

Section 69 GST: SC Upholds Arrest Powers with Strict Safeguards

S PRASAD2 months ago
Corporate LawRERA in India: Practical Guide for Buyers, Builders and Professionals
Corporate Law

RERA in India: Practical Guide for Buyers, Builders and Professionals

S PRASAD2 months ago
Goods and Services TaxGST & Income Tax for Small Builders: Not Every Construction Activity Is 18% Works Contract
Goods and Services Tax

GST & Income Tax for Small Builders: Not Every Construction Activity Is 18% Works Contract

S PRASAD2 months ago
Goods and Services TaxShip-to GSTIN Mandatory for Bill-to/Ship-to E-Way Bills from 1 August 2026: GSTN
Goods and Services Tax

Ship-to GSTIN Mandatory for Bill-to/Ship-to E-Way Bills from 1 August 2026: GSTN

S PRASAD2 months ago
Goods and Services TaxRetrospective GST Registration Cancellation Requires Notice, Reasons & Objective Criteria
Goods and Services Tax

Retrospective GST Registration Cancellation Requires Notice, Reasons & Objective Criteria

S PRASAD2 months ago
Goods and Services TaxEconomic Offence under BNSS and its Link with Section 132 of CGST Act
Goods and Services Tax

Economic Offence under BNSS and its Link with Section 132 of CGST Act

S PRASAD2 months ago
Goods and Services TaxRetrospective GST Cancellation Cannot Deny ITC Without Evidence Against Bona Fide Buyers
Goods and Services Tax

Retrospective GST Cancellation Cannot Deny ITC Without Evidence Against Bona Fide Buyers

S PRASAD2 months ago
Goods and Services TaxGST Enforcement Cannot Treat Missing Old Vouchers as Fake ITC Without Proper Evidence
Goods and Services Tax

GST Enforcement Cannot Treat Missing Old Vouchers as Fake ITC Without Proper Evidence

S PRASAD2 months ago
Goods and Services TaxBest Judgment Assessment Cannot Survive if Valid GST Returns Subsequently Filed
Goods and Services Tax

Best Judgment Assessment Cannot Survive if Valid GST Returns Subsequently Filed

S PRASAD2 months ago
Goods and Services TaxGST Section 74 Cannot Be Invoked as a Default Weapon Without Fraud Proof: Madras HC
Goods and Services Tax

GST Section 74 Cannot Be Invoked as a Default Weapon Without Fraud Proof: Madras HC

S PRASAD2 months ago
Goods and Services TaxSection 155 Cannot Force Buyers to Prove Supplier Default Under GST
Goods and Services Tax

Section 155 Cannot Force Buyers to Prove Supplier Default Under GST

S PRASAD2 months ago