Dr(Hc) Krishna Mohan AVS

ADVOCATE - TAXATION
PRESIDENT-NATIONAL TAX RESEARCH FOUNDATION.
FOUNDER PRESIDENT-APTPCA.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

@nsitharamanoffc @cbic_india Plz extend the due date for filing of appeals before GSTAT till 15/7/26. Kindly consider our reqeust.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/269/2026-Pre-deposit condition deemed satisfied as TCS paid under protest excluded from demand for same period/[2026] 186 https://t.co/mKF9PyZmds 475 (Bombay)/Ncdex E Markets Ltd. vs Union of India.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/268/2026-Composite GST SCN for multiple periods held void as period-wise assessment is mandatory; writ maintainable/[2026] 187 https://t.co/mKF9PyZmds 451 (Bombay)/Rithwik Projects (P.) Ltd. vs Union of India.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/267/2026-Assessment order quashed as ITC head-wise utilisation not erroneous per binding precedent/[2026] 186 https://t.co/mKF9PyZmds 1112 (Kerala)/Moothaveettil Elvana Ramesh Kumar vs Union of India.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/266/2026-ITC denial on retrospective supplier GST cancellation set aside; authority to reconsider claim afresh/[2026] 186 https://t.co/mKF9PyZmds 1274 (Calcutta)/
Barun Kumar Biswas vs Union of India.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/265/2026-Tamil Nadu AAR has held that “Pooja Panneer” or “Pooja Rose Water” sold for religious and ritual purposes is not eligible for GST exemption available to “puja samagri” and is liable to GST @18%/C. Thiyagarajan//2026 TAXSCAN (AAR)/156.Adv Ruling No.46/ARA/2026.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

@nsitharamanoffc Plz extend the filing date for filing of appeals before GSTAT up to 15/7/2026 madam. Kindly consider our request.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/264/2026-ITC denial for supplier's GST default unjustified where purchaser acted bona fide; remedy lies against defaulting supplier/[2026] 187 https://t.co/mKF9PyZmds 279 (Gauhati)/Narayan Enterprise vs Union of India.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/263/2026-Penalty u/s 125 in addition to late fee for failure to file GSTR-9 is valid as no separate penalty prescribed/[2026] 187 https://t.co/mKF9PyZmds 285 (Madras)/Tvl. KPK fuel services vs State Tax Officer.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

@yoursurajnaik May be against the wishes of the honourable PM.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

@yoursurajnaik May be against the wishes of honourable PM.

[Suraj G Naik @yoursurajnaik]

What a shameless hypocrisy!

#LongestServingElectedPMModi

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

GST శాఖ/department ఏ వ్యక్తిపైనైనా జరిమానా విధించవచ్చా? https://t.co/a0ptkpuu3d via @YouTube

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/262/2026- Honorable Gauhati High Court has upheld the validity of imposing penalties under Section 122(1A) of the CGST Act, 2017, on partners of a firm involved in GST violations/MAYANK BANSAL vs THE UNION OF INDIA/CITATION :  2026 TAXSCAN (HC) 772.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/261/2026-Tamil Nadu AAR has held that the amount collected by a temple for granting a licence to collect human hair offered by devotees constitutes a taxable supply of services and attracts GST at the rate of 18%/CHELLIAH RANGARAJ/CITATION :  2026 TAXSCAN (AAR) 155.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

18% GST Payable on Temple’s Licensing of Human Hair Collection Rights: AAR [Read Order] https://t.co/Zehap52HBl

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

Health Care Service Vs Man Power Service./ఆరోగ్య సంరక్షణ సేవ vs మానవ వనర... https://t.co/kSbjmC8J7i via @YouTube

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/260/2026-High Court of Karnataka has allowed writ petitions filed by Healthcare Global Enterprises Ltd, holding that healthcare services provided by the petitioner through another hospital are exempt from the levy of GST/HEALTHCARE GLOBAL ENTERPRISES LTD vs AC CT/Taxscan.

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

Articles 226 and 227 of the Constitution./M/S HEALTHCARE GLOBAL ENTERPRISES LTD vs ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
CITATION :  2026 TAXSCAN (HC) 762Case Number :  WRIT PETITION NO. 22236 OF 2023 (T-RES)

[Dr(Hc) Krishna Mohan AVS @avs_mohan]

NTRF/259/2026-Rejecting the Department’s contention that the writ petitions were premature, the Court held that when an SCN is issued without jurisdiction or contrary to law, the availability of alternative remedies does not bar the writ jurisdiction of the High Court under