The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC) cannot be claimed after corporate amalgamation unless the credit is lawfully transferred in accordance with GST provisions, delivering an important clarification on compliance obligations during mergers and restructurings under the Goods and Services Tax (GST) regime. The bench of Justice A.S….
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.
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Latest articles
Direct Tax
CA Can’t Be Taxed on Client Funds Used for Statutory Payments: ITAT Deletes Rs. 29.87 Crore Addition
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that CA can’t...
Indirect Taxes
Ahmedabad Customs Seizes Gold Chain Hooks Worth Rs. 60.24 Lakh Concealed by Sharjah Passenger; Arrest Made
Customs officials at Sardar Vallabhbhai Patel International Airport (SVPI), Ahmedabad, have seized 600.240 grams...
Other Laws
Incomplete Form ‘F’ Records Under PCPNDT Act Not Mere Technical Errors, Criminal Prosecution Can Proceed: Supreme Court
In a judgment reinforcing the strict enforcement of the Pre-Conception and Pre-Natal Diagnostic Techniques...
Columns
Faceless Hearings and Manual Filing Before GSTAT: The Need of the Hour
The launch of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a historic...
More like this
Direct Tax
CA Can’t Be Taxed on Client Funds Used for Statutory Payments: ITAT Deletes Rs. 29.87 Crore Addition
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that CA can’t...
Indirect Taxes
Ahmedabad Customs Seizes Gold Chain Hooks Worth Rs. 60.24 Lakh Concealed by Sharjah Passenger; Arrest Made
Customs officials at Sardar Vallabhbhai Patel International Airport (SVPI), Ahmedabad, have seized 600.240 grams...
Other Laws
Incomplete Form ‘F’ Records Under PCPNDT Act Not Mere Technical Errors, Criminal Prosecution Can Proceed: Supreme Court
In a judgment reinforcing the strict enforcement of the Pre-Conception and Pre-Natal Diagnostic Techniques...

