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Jaiswal Amrish And Associates, Chamber No. 4 First Floor Sanjay Complex, Near Popular medical Store Infront Domino'Z Building, PNB BANK CIVIL LINE GOAL CHAURAHA, Raebareli (2026)

Q: What is the address?

Chamber No. 4 First Floor Sanjay Complex, Near Popular Medical Store Infront Domino'Z Building, PNB BANK CIVIL LINE GOAL CHAURAHA

06/06/2026

युवाओं की 'आधुनिक गरीबी' (मॉडर्न पॉवर्टी) मानसिक स्थिति के पीछे के मुख्य तथ्य स्पष्ट किए हैं:

1. तुलना: युवक अपनी तुलना लिंक्डइन पर करोड़ों का स्टार्टअप बेचने वाले कम उम्र के युवाओं से करता है।

2. बढ़ती उम्मीदें: आय बढ़ने के साथ अपेक्षाएं कई गुना बढ़ गई हैं, जिससे उसे पीछे छूट जाने का डर सताता है और पैनिक अटैक आते हैं।

3. संतोष की कमी: जीवन में 'काफी है' (संतोष) की कोई सीमा तय नहीं है।

4. अंधी दौड़: बिना किसी स्पष्ट दिशा या लक्ष्य के, वह सिर्फ दूसरों की देखा-देखी पैसों के लिए भाग रहा है।

, जब जीवन की हर गतिविधि का पैमाना पैसा बन जाता है, तो इंसान मशीन बन जाता है। यह मामला युवाओं में पैसों की कमी नहीं, बल्कि 'पहचान के संकट' को उजागर करता है।

Jaiswal Amrish

06/06/2026

🚀 Master Accounting Documents in One Post! 📚

Confused between Debit Voucher, Credit Voucher, Debit Note, Credit Note, Receipt Voucher, Cash Deposit Slip, and Cheque Format? This complete guide will help students, accountants, bookkeepers, Tally users, and business owners understand the purpose, format, and practical use of these essential accounting documents.

✅ Debit Voucher – Recording expenses & purchases
✅ Credit Voucher – Recording income & receipts
✅ Debit Note – Purchase returns & supplier claims
✅ Credit Note – Sales returns & customer adjustments
✅ Receipt Voucher – Proof of money received
✅ Cash Deposit Slip – Cash deposited in bank
✅ Cheque Format – Banking and payment documentation

Whether you're preparing for B.Com, CA, CMA, CS, ACCA, accounting interviews, Tally Prime, GST compliance, bookkeeping, or practical accounts, save this post for future reference.

💬 Which accounting document confuses you the most? Comment below and I'll explain it with a practical example.

06/06/2026

🧵 The GSTR-2A vs GSTR-3B ITC Mismatch Battleground..!!

Are you facing GST notices demanding the reversal of Input Tax Credit (ITC) just because your supplier failed to upload invoices in GSTR-1, causing a mismatch in your GSTR-2A?

You are not alone. Let’s break down the landmark judicial rulings that protect genuine buyers. 👇

hashtag hashtag hashtag

1. The Shield for Genuine Buyers: Suncraft Energy

In a monumental ruling, the Calcutta High Court held that the Revenue cannot straightaway demand an ITC reversal from the buyer without first investigating or taking action against the defaulting supplier.⚖️ Suncraft Energy Pvt. Ltd. v. Asst. Commissioner [2023-VIL-570-CAL](SLP dismissed by the Supreme Court in 2023-VIL-99-SC)

2. Recover from the Seller First!
Similarly, the Madras High Court ruled that if the buyer has paid the invoice amount, including GST, to the supplier, the department must first initiate recovery proceedings against the seller, rather than penalising the bona fide recipient.

M/s. D.Y. Beathel Enterprises v. State Tax Officer [2021 (49) G.S.T.L. 4 (Mad.)]

3. GSTR-2A is Merely a "Facilitator"
The Supreme Court itself has clarified that Form GSTR-2A is a visual facilitation tool for self-assessment. It does not automatically override your statutory right to claim ITC if you meet the core conditions of Section 16(2).
⚖️ Union of India v. Bharti Airtel Ltd. [2021 (54) G.S.T.L. 257 (SC)]

4. The Law Cannot Compel the Impossible (Lex Non Cogit Ad Impossibilia)
How can a buyer force a third-party supplier to file returns? Relying on pre-GST jurisprudence (Quest Merchandising / Arise India under DVAT), courts consistently agree that a genuine buyer cannot be penalised for a vendor's subsequent omissions.

5. Crucial Circulars to the Rescue:
For older disputes (FY 2017-18 & 2018-19), CBIC issued Circular No. 183/15/2022-GST.
Mismatch < ₹5 Lakh? Submit a supplier certificate.
Mismatch > ₹5 Lakh? Submit a Chartered Accountant (CA) certificate proving the supplier paid the tax.

Courts regularly remand cases back to officers to apply this circular.

6. The Catch: Moving into the Strict Era (Post-2022)
Be careful! While older periods enjoy relief, the implementation of Section 16(2)(aa) and Rule 36(4) means that, since January 1, 2022, ITC is legally restricted only to what is communicated in GSTR-2B. Strict reconciliation is no longer optional.

Key Takeaway for Taxpayers:
If hit with an ASMT-10 or DRC-01 for historical mismatches:
1️⃣ Provide clean GSTR-3B vs 2A/2B reconciliation statements.
2️⃣ Prove actual receipt of goods (e-way bills, lorry receipts).
3️⃣ Produce bank proof of payment to vendors.
Fight the high-handed reversals! 🛠️

Thx

Abhishek Raja Ram
9810638155

31/05/2026

"Inordinate Delay"

In the Indian legal system, "inordinate delay" is a critical factor that can influence the outcome of both criminal and civil proceedings. It primarily intersects with the Fundamental Right to a Speedy Trial under Article 21 of the Constitution, the Law of Limitation, and the discretionary powers of courts to quash proceedings or commute sentences.

But its application in Taxation matters is particularly stringent. In tax law, delay often intersects with statutory limitation periods, the "Doctrine of Laches" in writ jurisdictions, and the procedural fairness required during assessments and reassessments.

Let's understand its applicability in Taxation through various judgments:

1. Om Gems and Jewellery vs Principal Commissioner, Directorate of International Customs, Free Trade Agreements (FTA) Cell New Delhi - Delhi High Court
(2024) 387 ELT 575 (Del)

Customs : Although imported goods were subjected to provisional assessment in January, 2016, those assessment proceedings were not concluded till 2023 despite more than seven years had elapsed; inordinate delay as caused in conclusion of provisional assessment proceedings was not justified and hence, petitioner was entitled to refund of amounts represented by Bank Guarantee.

2. Union of India vs ATA Freight Line (I) PVT. LTD. - Supreme Court
(2023) 73 GSTL 581 (SC)

Service Tax: Inordinate delay of 7 to 11 years in adjudication of Show Cause notices on ground of their transfer to Call Book would not be sustainable, more so when assessee was never informed of such transfer.

3. Chemplast Sanmar Ltd. vs Deputy Commissioner of Customs (Export), Mumbai - Madras High Court
(2026) 395 ELT 200 (Mad)

Customs : Show cause notice for non-production of Export Obligation Discharge Certificates (EODCs) must be issued within reasonable time, even though Rule 226A of Central Excise Rules, 1944 and Section 143 of Customs Act, 1962 had not prescribed any time limit; even if yard stick of CBEC Circular fixing five years was applied, 17 years delay in issuance of SCN was inordinate.

4. SANDVIK ASIA LTD. vs COMMISSIONER OF INCOME TAX-I, PUNE - Supreme Court
(2006) 196 ELT 257 (SC)

Refund - Amount lawfully due to assessee - Delay in payment by department - HELD : Erroneous view of law taken by revenue cannot mean that withholding of monies was ‘justifiable’ or ‘not wrongful’ - There is no exception for an allegedly ‘justifiable’ withholding, and even if there was, inordinate delay (17 to 12 years) cannot be justified.

CONCLUSION:
Recently Notices are issued for Late Fees and Interest Liability which could be challenged as they have been issued after an inordinate and unexplained delay of several years, during which the noticee has suffered actual and demonstrable prejudice. The department’s prolonged silence, followed by a mechanical demand at this late stage, is arbitrary and contrary to settled principles governing fair administrative action.

Abhishek Raja Ram
9810638155

14/05/2026

अपने खर्चे कम कीजिये, Economic सतुंलन बिगड़ने वाला है !
फ़िज़ूल ख़र्ची बिलकुल बंद कर दीजिये !!

India's Wholesale Price Index (WPI) inflation surged to 8.30% in April 2026. This was a steep acceleration from the 3.88% recorded in March 2026. At this level, the WPI hit a 42-month high, marking the fastest pace of wholesale inflation in three-and-a-half years.

Wholesale inflation jumped to 8.3% in April, largely due to a massive 24.71% surge in fuel and power prices. While the Reserve Bank of India has maintained a neutral policy stance to support a 7.4% growth rate, external pressures from the war in West Asia are weakening the rupee and widening the current account deficit. Rising energy expenses are also affecting rural households, where high fuel refill costs are forcing families back to using polluting biomass.

Rising Manufacturing and Input Costs: The massive increase in energy costs quickly spilled over into factory-gate prices, pushing manufactured products inflation to 4.62% (from 3.39% in March). This broad-based cost pressure severely impacted industries reliant on energy and raw materials, such as basic metals, chemicals, textiles, and machinery.

Primary Articles and Food Prices: Inflation in primary articles climbed to 9.17% (up from 6.36% in March), largely led by the spike in crude oil and minerals. Additionally, wholesale food inflation ticked up to 2.31% from 1.85%, influenced by higher costs for eggs, meat, fish, and milk.

Currency Depreciation (Imported Inflation): The sharp rise in crude prices has widened India's import bill and put severe pressure on the Indian Rupee, which plunged to record lows of around 95.7 against the US dollar. This depreciation amplified "imported inflation," making foreign-sourced raw materials and energy even more expensive for domestic producers to acquire.

We might not enter "Recession" but "Slow Down" is inevitable..!!

We have reached the "economic patriotism in conservation". Be careful while making any expenditure.

Thanks for reading. I welcome your views, whether in favour or against my views.

11/05/2026

Profit and Loss made easy 📘✍️ Practice, understand, master!”
Jaiswal Amrish

11/05/2026

S.129: Select 5 Cases on Detention of Vehicle, that should not be detained logically...!!

1. No tax evasion will be levied if an old machine is transferred from the head office to a branch for its own use; the penalty will be set aside in such cases: Allahabad High Court in M/s D and D Construction and Developers Company [Writ Tax No. 1383 and 1384 of 2022 | 08-Apr-2025]
Where assessee was transferring its machine from head office to its work place in UP and same was detained and impugned order was passed imposing penalty on ground that goods were not accompanied with invoice, since delivery challan itself showed that goods were being transferred, no element of sale was involved and no tax evasion could be attributed; impugned orders were to be quashed.
M/s D and D Construction and Developers Company vs Additional Commissioner
(2025) 29 Centax 276 (All.)
2. Telangana High Court set aside penalty levied for mismatch of vehicle number in e-way bill for stock transfer in Symed Labs Ltd. v. Appellate Joint Commissioner ST - [2022] 142 taxmann com 468 (Telangana)
3. Detention of goods - Mismatch between details in E-way Bill and goods in transport - Goods were transported from Ranipet, Tamil Nadu to Bongulur Village, Ibrahimpatnam Mandal, Hyderabad, but as per E-way Bill, goods should have been transported to Hayathnagar in Telangana - Petitioner contending that was only a stock transfer from its factory in Ranipet to its Depot at Bongulur village - That GST registration of petitioner in Telangana itself showed its principal place of business at Hayathnagar and additional place at Bongulur Village - Payment of tax and penalty demanded under economic duress and under apprehension of arrest - No illegal activity indulged as tax invoice showed that supplier was Corporate office in Ranipet and that goods were being shipped to its Depot in Bongulur Village - Department directed to refund CGST and SGST collected along with penalty imposed on petitioner with interest.

SAME DEUTZFAHR INDIA P. LTD. vs STATE OF TELANGANA - TELANGANA HIGH COURT
(2020) 43 GSTL 673 (Tel.)
4. Goods in transit, being a stock transfer, were not liable for payment of tax.
Goods in question were stock transfer from one unit to another within State - Assessee's vehicle was intercepted and detention order was passed on grounds that part B of e-way bill was not filled up - Thereafter, show cause notice was issued proposing to impose tax along with penalty - Non-filing up of Part-B of e-way bill was a mistake on part of transporter and upon realizing said mistake assessee promptly updated e-way bill - However, penalty order was passed and appeal against said order was also dismissed - HELD : Goods in question were stock transfer from one unit to another within State - Goods in transit being a stock transfer were not liable for payment of tax - Since there was no intention to evade tax as goods were sent as a stock transfer and technical breach in e-way bill had been rectified promptly, penalty was not justified - Therefore, order imposing penalty was to be quashed and fine/penalty deposited by assessee was to be refunded with interest.

Vacmet India Ltd. vs Additional Commissioner Grade-2 (Appeal) - Allahabad High Court
(2023) 12 Centax 156 (All.)/2024 (81) G.S.T.L. 149 (All.)
5. For invoking proceeding under Sections 129(3) and 130, intent to evade payment of tax is mandatory; once dealer had intimated attending and mediating circumstances under which e-way bill of purchasing dealer was cancelled, it was a minor breach and, hence, proceedings under Section 129 could not have been initiated.

Shyam Sel And Power Ltd. vs State of Uttar Pradesh - Allahabad High Court
(2023) 11 Centax 99 (All.)/2023 (78) G.S.T.L. 283 (All.)

03/05/2026

Happy Sunday Morning

ITC BLOCKING NEED CREDIBLE MATERIAL,
BONA FIDE PURCHASER DESERVE PROTECTION

Reading a case law and anticipating Questions and cross-questions based on it are two different things. Copy-Paste of case law with the help of search engines and AI is a simple and easy task in today's technology-driven world, but you win a case in the real world not by quoting cases but by handling objections from the Department's counsel. For example:

Question 1:
What is the significance of the "reason to believe" standard under Rule 86A of the CGST Rules for blocking the amount of ITC, as seen in S.S. Industries v. Union of India 2022 (57) G.S.T.L. 13 (Guj.)?

Answer:
"Reason to believe" under Rule 86A of CGST is a subjective standard requiring the proper officer to form an opinion based on cogent, credible, and relevant materials or facts indicating fraudulent transactions or misuse of ITC. It cannot be based on imaginary grounds or malicious intent. The court emphasised that although the statement of reasons is not mandatory, when challenged, the materials forming the basis of the belief must be disclosed, reflecting the need for rational connection and bona fide exercise of power.

Question 2:
How did the High Court of Patna justify the blocking of ITC in the case of Graphic Trades Pvt. Ltd. (2025) 30 Centax 227 (Pat.)?

Answer:
The High Court of Patna upheld the blocking of ITC because the Additional Commissioner-Investigation had credible materials—such as the report showing the entity from which ITC was claimed was non-existent. These materials were considered sufficient to satisfy the necessity of passing an order under Rule 86A(1). The Court also noted that the petitioner had alternative remedies to challenge the blocking, emphasising procedural safeguards and due process.

Question 3:
According to Sahil Enterprises v. Union of India (Tripura HC) (2026) 38 Centax 116 (Tripura)/2026 (105) G.S.T.L. 177 (Tripura), can ITC be denied to a bona fide purchaser if the supplier fails to deposit the GST collected with the government?

Answer:
No, ITC cannot be denied to a bona fide purchaser in a genuine, non-collusive, non-fraudulent transaction merely because the supplier fails to deposit GST with the government. The Court held that it is practically impossible for a purchaser to verify the supplier's deposit of GST, and denial in such cases would amount to double taxation. Section 16(2)(c) was to be read down, applying only where transactions are not bona fide or are fraudulent.

I hope you will find this write-up interesting and useful.

Thanks for the reading

Abhishek Raja Ram
©

02/05/2026

A thought on The Rule 86B:

Rule 86B mandates 1% tax payment in cash for large turnovers. Does compliance with this rule provide any 'Safe Harbor' protection to a taxpayer during any investigation process regarding fake invoices?

02/05/2026

🏛️ Developer's ₹7 Crore Agreement Without TDR Transfer Exempt from GST: Bombay HC Rules

✅ Case Summary
➡️ Bombay HC quashed GST demand on Nagpur real estate project
🔹 Landowner received ₹7 Cr + 2 flats as consideration
🔹 No external TDR/FSI transfers involved

✅ Legal Basis
🟢 GST Notification Entry 5B Analysis
➡️ Applies ONLY when TDR/FSI is transferred externally

🟢 Maharashtra Development Regulations
➡️ Clause 11.2: TDR = planning authority compensation (absent here)

✅ Key Arguments
➡️ Developer used existing FSI rights only
➡️ Clause 18 compliance ≠ TDR transfer

💡 Impact Analysis
Clarifies GST exemption for projects using inherent FSI, sets precedent against overreach in real estate taxation

⚖️ Judicial Reasoning
Interpretation-based verdict: Strict reading of
➡️ GST notification scope
➡️ TDR definition under UDCPR

📌 Why This Matters?
Saves developers from retrospective tax liabilities when working within statutory FSI limits

Jaiswal Amrish And Associates

06/06/2026

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