The Gauhati High Court has held that the phrase “at least 3 months” under Section 73(2) of the CGST/AGST Act refers to 3 calendar months and not 90 days. Upholding a show cause notice (SCN) issued on 29 November 2024, the Court dismissed a writ petition challenging the notice as time-barred. The bench of Justice…
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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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Supreme Court
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Supreme Court
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Direct Tax
Senior Citizen’s Relocation, Changed Contact Details Justify 1,580-Day Appeal Delay: ITAT Orders Fresh Assessment
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Supreme Court
School Pillar Collapse: Mere Failure To Supervise Construction Cannot Sustain Criminal Case Against Administrators, Rules Supreme Court
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