Advocate Lakshay Kumar Singh
Advocate Lakshay Kumar Singh is a seasoned criminal law practitioner with over 30 years of experience, currently practicing at the District Court Meerut with special appearances in the High Courts and Supreme Court. Serving as Special Public Prosecutor under the GST, Customs, and Central Excise Acts since 2018, and Special Counsel for the State of Uttarakhand (State GST Act), he has led over 150 GST prosecutions and secured India’s first-ever conviction in a GST case. Recognized with commendation from CGST and State GST authorities across multiple zones, he is also a frequent trainer at NACIN and other enforcement bodies, and a panelist on tax enforcement and policy forums.
GST
Assignment of Long-Term Industrial Lease Not ‘Supply’ Under GST; Bombay HC Quashes Rs. 27 Lakh Demand
The Nagpur Bench of the Bombay High Court has held that the assignment of long-term leasehold rights in industrial land does not constitute a...
GST
GST Payable On Hair Transplant Services But Dermatological Treatments Exempted: AAR
The Kerala Authority of Advance Ruling (AAR) has held that the Goods and Service Tax (GST) is payable on hair transplant services but exempted...
GST
GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR
The Kerala Authority of Advance Ruling (AAR) has held that (GST) is not applicable on the centage charges collected for pure PMC / consultancy...
GST
Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR
The Kerala Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit under Goods and Service Tax (GST) is allowable on repairs,...
Direct Tax
S. 263 Can’t Be Invoked by Treating Court Approved Demerger as an Amalgamation: Madras HC Upholds Carry Forward of Losses
The Madras High Court has dismissed a tax appeal filed by the Income Tax Department holding that the Commissioner of Income Tax (CIT) wrongly...
GST
Wrong SGST Payment Triggers Rs. 10.91 Lakh Refund Dispute: Delhi HC Sends Vodafone Idea to GSTAT
A procedural error in the payment of Goods and Services Tax (GST) has escalated into a protracted refund battle for telecom major Vodafone Idea...
Direct Tax
No Higher TDS Without Sustainable PE Finding: Delhi HC Quashes 3.5% S. 197 Certificate
The Delhi High Court has set aside an Income Tax Department order directing deduction of tax at source (TDS) at an enhanced rate of...
Direct Tax
Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC
The Delhi High Court has upheld the validity of a reassessment notice issued under Section 148 of the Income Tax Act, 1961, ruling that...
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