The Karnataka High Court has held that a mere allegation of coercion is not enough to invalidate tax payments made under the Central Goods and Services Tax (CGST) Act. However, the Court also recognized that Input Tax Credit (ITC) reversal carried out during an ongoing inspection may indicate lack of voluntariness, warranting closer scrutiny. The…
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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.
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GST
GST Penalty Can’t Rest Solely On Seller Not Generating E-Way Bill In Valid Bill-To/Ship-To Deal: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has allowed assessee’s appeal against...
GST
Alleged Coercive GST Recovery Of ₹1.96 Crore: Supreme Court Grants 4 Weeks To Appeal Refund Rejection
The Supreme Court has granted a coaching institute operator four weeks to file a...
Columns
GST on Electrical Items: Rates, Key Notifications and Latest Developments
Electrical items do not attract a uniform GST rate in India. Most commonly used...
GST
GST Registration Under Rule 14A
Rule 14A of the Central Goods and Services Tax Rules, 2017 provides an optional,...
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GST Penalty Can’t Rest Solely On Seller Not Generating E-Way Bill In Valid Bill-To/Ship-To Deal: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has allowed assessee’s appeal against...
GST
Alleged Coercive GST Recovery Of ₹1.96 Crore: Supreme Court Grants 4 Weeks To Appeal Refund Rejection
The Supreme Court has granted a coaching institute operator four weeks to file a...
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GST on Electrical Items: Rates, Key Notifications and Latest Developments
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