Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 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 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.
Direct Tax
‘On-Money’ Addition Deleted As Third-Party Excel Sheet Failed To Establish Undisclosed Payment: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted an addition of ₹2.5 crore towards alleged “on-money” paid for purchasing a commercial property, holding that an uncorroborated Excel sheet seized from a third party could not sustain the addition under Section 69A of the...
Direct Tax
2 Flats Merged Into 1 Home Qualify For Capital Gains Exemption: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has upheld capital gains exemptions totalling ₹28.45 crore under Sections 54 and 54F of the Income-tax Act, 1961, after accepting that two adjoining flats were amalgamated into a single residential house through a registered supplementary agreement.The tribunal...
Keep exploring
GST
One-Line Rejection Of Audit Reply Alone No Ground To Quash GST SCN: Delhi HC
The Delhi High Court has declined to interfere with a GST show cause notice...
GST
Missing E-Invoice Alone Can’t Justify Rs. 63.72 Lakh GST Penalty Without Evidence of Tax Evasion: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow, has set aside an appellate...
GST
E-Way Bill Generated After Vehicle Interception Can’t Cure Violation: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Varanasi, has upheld...
GST
Delayed GST Payment Alone Doesn’t Establish Fraud: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has dismissed a departmental...
GST
Timely Cash Ledger Deposit Doesn’t Stop GST Interest For Earlier Tax Periods: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has held that depositing sufficient...
GST
Missing Vehicle Details in E-Way Bill Cannot Alone Justify Rs. 17 Lakh GST Penalty: GSTAT
The GST Appellate Tribunal held that the department had not established an intention to...
GST
Missing Vehicle Details in E-Way Bill Can’t Alone Justify ₹2.04 Lakh GST Penalty: GSTAT
The GST Appellate Tribunal’s Bengaluru Bench has set aside a ₹2,04,372 penalty after Part-B...
GST
Expired E-Way Bill Caused by Wrong PIN Code Can’t Justify GST Penalty Without Intent to Evade Tax: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has set aside a penalty...
GST
GST Waiver Application Can’t Be Rejected Solely for Missing DRC-03A If Tax Was Already Paid: Madras High Court
The Madras High Court has set aside an order rejecting a taxpayer’s application for...
GST
GST Notice Issued After Regular Assessment Deadline Stayed as Court Questions Basis for Invoking S. 74: Madras HC
The Madras High Court has granted an interim stay in appeal against a GST...
GST
Supplier’s Retrospective GST Registration Cancellation Alone Can’t Undo Rs. 76,750 ITC Relief: GSTAT
The Goods and Service Tax Appellate Tribunal (GSTAT) Lucknow Bench has dismissed a departmental...
GST
Rs. 3.13 Lakh GST Demand Over Duplicate E-Way Bills Quashed For Denial of Personal Hearing: GSTAT
The bench of Raipur Bench of GST Appellate Tribunal has held that two e-way...
Latest articles
Direct Tax
‘On-Money’ Addition Deleted As Third-Party Excel Sheet Failed To Establish Undisclosed Payment: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted an addition of ₹2.5 crore...
Direct Tax
2 Flats Merged Into 1 Home Qualify For Capital Gains Exemption: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has upheld capital gains exemptions totalling ₹28.45...
Indirect Taxes
Dealer Incentives Can’t Be Taxed Merely on Ledger Entries: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside a...
Indirect Taxes
Customs Interest Can’t Be Backdated Before Confiscation Liability Is Determined; Nearly 8 Year Period Excluded: Delhi HC
The Delhi High Court has held that interest arising from customs confiscation and redemption...

