Adv. Vishal Joshi

Advocate | Civil, Criminal & Commercial Litigation | GST & Tax Litigation | Economic Offences | Gauhati High Court & District Courts | Jorhat, Assam

[Adv. Vishal Joshi @AdvVishalJoshi5]

@TaxationUpdates YES, u/s 44AB(e), r/w 44AD(4) & 44AD(5),

[Adv. Vishal Joshi @AdvVishalJoshi5]

@R_N_Vaghani The conclusion lacks evidence. FY20-21 had mandatory GST audit u/s 35(5), yet ₹31,233 Cr ITC fraud was detected. Higher detection ≠higher fraud. It may reflect stronger enforcement,analytics,e-invoiceand intelligence.Hence,linking the rise solely to audit removal is unsupported

[Adv. Vishal Joshi @AdvVishalJoshi5]

Landmark ITC jurisprudence continues to shape GST litigation in India.
Key rulings:

• Eicher Motors → ITC is a vested right
• Dai Ichi Karkaria → Credit is indefeasible
• Arise India → Bona fide buyers protected
• Bharti Airtel → Substance over technicaliti

#GST #GSTAT

[Adv. Vishal Joshi @AdvVishalJoshi5]

Quick reference on GST ITC reversal provisions for FY 2025-26 covering:

• Rule 37
• Rule 37A
• Rule 42 & 43
• Blocked Credits u/s 17(5)
• Temporary & Permanent Reversals
• GSTR-3B Reporting Requirements

#GST #ITC #GSTCompliance #IndirectTax

[Adv. Vishal Joshi @AdvVishalJoshi5]

If a GST appeal is rejected on limitation by the First Appellate Authority, GSTAT cannot condone that delay and directly hear the matter on merits.

In such cases, writ jurisdiction may become the only effective remedy.

#GST #GSTAT #TaxLitigation

[Adv. Vishal Joshi @AdvVishalJoshi5]

Appeared today before the Hon’ble Gauhati High Court with my learned colleague in an important GST writ matter involving restoration of statutory appeal and protection from recovery.

A reminder that procedural fairness is as vital as merits in tax litigation.

#Gst #Tax

[Adv. Vishal Joshi @AdvVishalJoshi5]

EPFO partial withdrawal rules(new) (Moneycontrol)

[Adv. Vishal Joshi @AdvVishalJoshi5]

“When even the court questions why citizens are harassed for delays caused by the govt’s own portal and forms, it shows how broken the system is. Justice must prevail over bureaucratic failure. #TaxJustice #incometaxindia

[Adv. Vishal Joshi @AdvVishalJoshi5]

@TohMaiKyaKaruu @IncomeTaxIndia Absolutely. When the system itself doesn’t function, expecting timely compliance from professionals and taxpayers amounts to undue harassment. The authorities must either ensure a fully functional portal or extend due dates to protect taxpayers’ rights.

[Adv. Vishal Joshi @AdvVishalJoshi5]

The Income Tax portal continues to face glitches, making the timely filing of ITRs nearly impossible. Tax professionals and taxpayers cannot be penalised for system failures. Either the portal must be fixed as a priority, or the due date shd beextended
@IncomeTaxIndia
#IncomeTax

[Adv. Vishal Joshi @AdvVishalJoshi5]

Imposing a ₹200/day late fee for GSTR-1—despite no actual loss to the exchequer—feels unfair and excessive. Courts have offered relief in similar instances, citing Article 14. It’s time we reconsider such rigid GST penalty norms.
#GST #GSTR1 #TaxJustice #ConstitutionalLaw #MSME

[Adv. Vishal Joshi @AdvVishalJoshi5]

Key Checks in GST Departmental Audit:

1.GSTR-1, 3B & financials match
2. ITC claims, Rule 42/43, 180-day creditors
3. Late fees, RCM on Advocates/Freight
4. Ineligible ITC u/s 17(5)
5. GST on advance payments
6. E-way bill vs. goods movement
7. Rule 86B – ITC limit check

#GST

[Adv. Vishal Joshi @AdvVishalJoshi5]

🚨 SC on GST Arrests 🚨

📌 GST officers can arrest for ₹5Cr+ tax fraud without court approval.
📌 “Reasons to believe” must be in writing.
📌 Accused can meet an advocate during interrogation.
📌 Courts can review arrests; D.K. Basu safeguards apply.

⚖️ Stay compliant! #GST

[Adv. Vishal Joshi @AdvVishalJoshi5]

#BREAKING SC Upholds Arrest Provisions Under GST & Customs with Safeguards

Authorities must document ‘reasons to believe,’ arrests can’t be for recovery, and anticipatory bail is allowed. Arrests can occur even if the exact tax liability isn’t fully determined. #GST #Custom

[Adv. Vishal Joshi @AdvVishalJoshi5]

@_shrayanshsingh If the IO refuses to investigate u/s 157(1) CrPC & informs the informant u/s 157(2), remedies include:

1️⃣ Approach SP u/s 154(3) CrPC
2️⃣ File a private complaint u/s 200 CrPC
3️⃣ Seek Magistrate’s direction u/s 156(3) CrPC
4️⃣ File a writ petition under Art. 226

[Adv. Vishal Joshi @AdvVishalJoshi5]

@cctvidiots I bought a cow for $800, sold it for $1000. Bought it again for $1100, sold it for $1300.

Total earnings = $1000 + $1300 = $2300
Total profit = ($1000 - $800) + ($1300 - $1100) = $400

Earnings ≠ Profit! #BusinessMath

[Adv. Vishal Joshi @AdvVishalJoshi5]

@CAChirag As a tax lawyer, I defend taxpayers, not audit them! That’s like saying since we study Medicine and Law, we should start diagnosing patients in court. Let’s not give CAs a panic attack! 😅

[Adv. Vishal Joshi @AdvVishalJoshi5]

#BREAKING “Victory for transparency & stakeholder participation! The govt has concluded the consultation on the Advocate (Amendment) Bill, 2025, after considering concerns & suggestions. A revised draft will be processed afresh.#AdvocatesAmendmentsBill2025 #Advocates protest

[Adv. Vishal Joshi @AdvVishalJoshi5]

🔹 Import-Export Code (IEC): Renewal mandatory for FY 2024-25.
🔹 QRMP Scheme: Opt-in for the next quarter before the deadline.
🔹 Letter of Undertaking (LUT): File RFD-11 for tax-free exports/SEZ supplies from April 2025.

#GST #YearEndCompliance #TaxFiling

[Adv. Vishal Joshi @AdvVishalJoshi5]

🚨 GST Year-End Compliance Alert – Deadline: March 31, 2025 🚨

🔹 Late Fee Waiver: GSTR-9C relief for FY 2017-18 to 2022-23.
🔹 GST Amnesty: No penalty/interest if outstanding dues (Sec. 73) for FY 2017-18 to 2019-20 are cleared via Form SPL02.

[Adv. Vishal Joshi @AdvVishalJoshi5]

🔹 Composition Scheme: File CMP-02 to switch, if eligible.
🔹 Goods Transport Agencies (GTA): Choose 5% RCM (No ITC) or 12% Forward Charge (With ITC) by submitting Annexure V.
🔹 Hotel Restaurants GST: Opt for 18% GST with ITC before the due date.