"He worked as Senior Associate in Lakshmi Kumaran & Sridharan an international law firm with overall experience of 13 years in handling the tax advisory, representations before revenue authorities, assisting senior advocates before High courts and tribunals. Currently an independent professional working in areas of RERA, GST, Direct tax, Financial advisory and consultancy. His professional experience include handling tax litigations from assessing authority level to supreme court. He handled book keeping and tax advisory services to one of the largest State legislated university in Andhra Pradesh. He is nominated member of Andhra Pradesh State Commercial Tax Department for suggesting best practices in GST tax administration. He advises clients on restructuring assignments such as tax due diligence and tax compliance review. He is presently partner in Vikramaditya & Associates CA Firm."
Andhra Pradesh and Kerala High Courts clarify that interest on delayed chit instalments is compensatory and not taxable under GST, leaving only the foreman commission liable.
The Andhra Pradesh High Court definitively ruled that Jurisdictional Assessing Officers (JAOs) lack the authority to issue reassessment notices (u/s 148A/148) after the Faceless Assessment Scheme (Section 151A) was notified in 2022. The court quashed the notices and orders, establishing that the faceless mechanism is the exclusive forum for initiating reassessment proceedings.
GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax authorities, making departmental actions void after the deadline.
A summary of the legal boundaries for monetizing car parking in AP residential projects. Open, stilt, and basement parking are common areas and cannot be sold separately.
Learn how to manage ITC post-GST rate rationalization. Understand the rules for carry-forward vs. reversal, and the importance of compliance for businesses.
CBIC Circular 251/08/2025 clarifies GST on post-sale discounts. Learn about ITC availability, taxability of discounts, and rules for promotional schemes.
An analysis of the constitutional dispute over GST on mining royalty. The article examines the legal arguments for why taxing royalty falls under State, not Central, power.
The Supreme Court ruled that a show cause notice, not a summons, initiates GST proceedings, clarifying Section 6(2)(b) and preventing dual tax authority actions.
J&K High Court held GST Budgetary Support refunds be based on fixed value addition rates under Notification 01/2010-CE, not actual higher rates.
Learn the procedures to pause and reset the 12A renewal timeline for NGOs under the Income Tax Act. Key deadlines, compliance steps, and challenges explained.
