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.
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing allegations of non-cooperation with a company investigation, holding that their claims of having appeared before investigators and furnished the required information must be examined during trial.The bench of Justice H.P....
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized documents must be considered while assessing whether a taxpayer has discharged the burden of proving eligibility for input tax credit (ITC). However, the Bench of Justice Anil Kshetarpal and Justice Bharat...
Keep exploring
GST
GST ITC Can’t Be Reversed Merely Because Supplier Grants Discount Without Reducing Tax Liability: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that receipt...
GST
Clerical Error In GSTR-3B Can’t Defeat Refund Of IGST Paid Twice: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that a...
GST
Excess GST Paid Can Offset Ineligible ITC; No S. 73 Demand Without Tax Shortfall: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Ernakulam Bench, has held that a...
GST
Mere Quoting of GST Provision Is Not a Valid Charge: GSTAT Quashes ITC Denial
The Goods and Services Tax Appellate Tribunal (GSTAT), Ernakulam Bench, has allowed an appeal...
GST
Surplus IGST Credit Can Offset CGST, SGST Shortfall: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Ernakulam Bench, has set aside a...
GST
GST Refund Can’t Be Denied When Cancelled Airfares Are Returned With Tax: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Ernakulam Bench, has allowed Singapore Airlines’...
GST
3 Hearing Notices Issued Within 2 Minutes: Gujarat High Court Flags Portal Flaw, Seeks Report
The Gujarat High Court has expressed serious concern over the issuance of three personal...
GST
Route Deviation Alone Can’t Justify GST Penalty: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Lucknow, has set...
GST
Can ISD Registration Be Made a Condition for Transitional Tax Credit? GSTAT Lists Legal Questions Before Division Bench
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Delhi, has directed that...
GST
Active GST Registration Alone Can’t Establish ITC Eligibility; Proof Of Goods Movement Must Be Examined: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow, has held that a supplier’s...
GST
Transit State Can’t Levy GST Penalty on Goods Moving Between Other States: Supreme Court Declines Interference
The Supreme Court has dismissed the Uttar Pradesh Government’s special leave petitions challenging an...
GST
Supplier Found Non-Existent Later Can’t Alone Justify ITC Denial: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow State Bench, has set aside...
Latest articles
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
Direct Tax
Capital Addition Can’t Be Taxed on Assumptions in Reassessment: Allahabad HC
The Allahabad High Court has upheld the deletion of a ₹2.73 crore addition made...
GST
GST Appeal Can’t Be Rejected Without Addressing Taxpayer’s Grounds: Allahabad HC
The Allahabad High Court has set aside an appellate order concerning cancellation of GST...