The Andhra Pradesh High Court has held that the State GST department cannot initiate proceedings relating to Integrated GST (IGST) on imported goods, reaffirming that the powers lie exclusively with Customs authorities. The bench of Justice R Raghunandan Rao and Justice T.C.D.Sekhar has observed that Section 6 of the CGST Act and Section 4 of…
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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
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Notification
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Indirect Taxes
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GST
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GST
GST Interest Can’t Be Retained After Tax Refund On Delayed Export Receipts: Punjab & Haryana HC
The Punjab and Haryana High Court has held that the GST department cannot retain...
Notification
Central PSUs Must Route MSME Invoice Payments Through TReDS From October 15
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Indirect Taxes
Common Purchase Orders Do Not Prove Dummy Unit: CESTAT Quashes ₹69.86 Lakh Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has dismissed the...

