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
GST Registration Cancellation Can’t Be Based on Unquantified ITC Mismatch Before Verification of Suppliers: Calcutta High Court
The Calcutta High Court has set aside a show cause notice proposing cancellation of GST registration where the authorities had suspended the taxpayer’s registration over an alleged excess Input Tax Credit (ITC) mismatch without adequately considering the supplier particulars and documents furnished by the...
GST
Speaking Refund Order Can’t Be Reopened Through S. 73 Without Appeal U/s 107: Bombay High Court
The Bombay High Court has granted interim protection to a taxpayer in an important GST dispute concerning the legality of reopening a refund already sanctioned through a speaking order. The bench of Justice M. S. Karnik and Justice Sandesh D. Patil observed that significant questions...
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GST
GST Registration Cancellation Can’t Be Based on Unquantified ITC Mismatch Before Verification of Suppliers: Calcutta High Court
The Calcutta High Court has set aside a show cause notice proposing cancellation of...
GST
Speaking Refund Order Can’t Be Reopened Through S. 73 Without Appeal U/s 107: Bombay High Court
The Bombay High Court has granted interim protection to a taxpayer in an important...
Company & PMLA
NCLT Quashed ROC’s Rejection of DIR-12, Directs Fresh Verification in Director Removal Dispute
The National Company Law Tribunal (NCLT), Ahmedabad Bench, has held that while the Registrar...
Direct Tax
Religious References Alone Can’t Deny S. 80G Approval: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...