Nikhil Kumar & Associates
He has written several articles on various issues pertaining to the Goods & Services Tax Law which was published by all leading publishing houses of India like ‘Taxmann” , “Taxguru” , “Study Cafe” etc. He has also given various training sessions w.r.t. to Goods & Service Tax law to various corporate and non-corporate clients.
Our Services
Goods & Services Tax Matters Consultancy
Goods and Services Tax is an indirect tax levied in India on the supply of goods and services. GST is levied at every step in the production process but is meant to be refunded to all parties in the various stages of production other than the final consumer.
Accounting
VAT & Service Tax Matters Consultancy
Domestic Taxation
Our team of tax professionals draw on their diverse experiences and knowledge to provide seamless service through the entire spectrum of challenges pertaining to planning, financial accounting and tax compliance.
Business Process Outsourcing
Auditing
Recent Articles
Power of Inspection during transit under GST- Whether unrestricted ?
[2021] 125 taxmann.com 245 (Article) In order to check the GST evasion, frauds etc., the government has made sea changes in recent times , some are already in place and some are proposed in the budget 2021. The government is continuously taking steps to tighten the...
First Occupation before Completion Certificate for Non Levy of GST – Possible ?
[2020] 118 taxmann.com 325 (Article) The Schedule II (Section 7) of the Central Goods and Service Tax Act, 2017 prescribes about the activities or the transactions to be treated as supply of goods or supply of services. The clause (b) of paragraph 5 of Schedule II...
Is Revenue has the Authority To Levy Interest u/s 50 of CGST Act, 2017-?
[2020] 119 taxmann.com 228 (Article) The chargeability of interest on delayed payment of tax has always been remained a point of contention between the taxpayers and revenue . We all know that even in the recent days revenue has came up with the notification...
Latest Blog
There can not be separate and distinct grounds in SCN and the final order: Delhi High Court
The honourable Delhi High Court in the matter of USHA RANI GIRDHAR Vs. INCOME TAX OFFICER {W.P.(C) 16090/2022 & C.M.Nos.50220-50221/2022} has held that there can not be separate grounds in the show cause notice served upon the assessee and the final order . The...
The order passed without affording personal hearing of the assessee is against the principle of natural justice and liable to be set aside and remanded back . Calcutta High Court
The honourable Calcutta High Court in the matter of Raj Kumar Singh & Anr. Vs Assistant Commissioner, Asansol Charge, West Bengal Goods and Services Tax & Ors. {WPA 9561 of 2022} has held that the order passed without affording the opportunity of personal...
The one time premium/ salami paid under renting of Immovable property services would not be treated as rent and hence will not be chargeable to service tax : CESTAT
The Ahmedabad bench of CESTAT has in the matter of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022, held that the service tax is not to be charged on the one time premium or salami paid . The tribunal has...