The Bombay High Court has held that the Goods and Services Tax Appellate Tribunal (GSTAT) possesses inherent jurisdiction to grant interim relief, including stay of recovery proceedings, even in the absence of an express statutory provision under the Central Goods and Services Tax Act, 2017 (CGST Act). The Bench of Justice G.S. Kulkarni and Justice…
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 Assistant 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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Indirect Taxes
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Supreme Court
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Indirect Taxes
CESTAT Quashes Customs Penalties in Export Dispute Over Use of Another Firm’s IEC
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...
GST
GST Notice Service Dispute: Supreme Court Upholds Statutory Appeal Route
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Indirect Taxes
Pre-Deposit Refund Must Carry Interest for Entire Period, Even Where Assessee Delayed Refund Claim by Over 5 Years: CESTAT
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