Aaryan N. Profile

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$50 USD / time

chennai,

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Ble med juli 13, 2023

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Aaryan N.

@aaryan98

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$50 USD / time

chennai,

india

$50 USD / time

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Gjenansettelsesrate

Advocate | Legal Practitioner

Hi, I'm Aaryan. I am an Advocate registered with the Bar Association of Tamil Nadu & Puducherry. I practice in civil and commercial matters before the Supreme Court, High Courts, Tribunals, and Commissions throughout India. I have experience in Taxation and Corporate Laws and have also dealt with Intellectual Property matters. I have diverse experience in handling and working on different subject matters including aforesaid areas of law. I am associated with a Chennai based Law Firm practicing in a multitude of legal matters. Focus Areas: - Direct Taxation - Goods & Services Tax (GST) - Customs, Excise and Service Tax - International Taxation - Tax Litigation (Income Tax Tribunals, GST Tribunals)

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Erfaring

Gokul & Subha Associates

okt. 2021 - Nå

Researched on various aspects of Indirect Tax, Income Tax. Drafted Pleadings for Income Tax Tribunal hearings and argued in front of Courts and Tribunals Drafted Agreements and provided consultancy for Tax related matters.

Utdanning

B.Com. LL.B (Hons.).

National Law University,

India

2016 - 2021

(5 år)

Publikasjoner

Can Input Tax Credit (ITC) be denied based on mismatch in Forms GSTR-2A/2B and GSTR-3B?

VATInfonline Multimedia (VILGST)

ITC is a right/concession made available to taxpayers subject to fulfilment of conditions. This article makes an attempt to showcase how a statutory right cannot be denied based on procedural grounds such as mismatch of forms. Matching of forms was initially introduced as a taxpayer facilitation measure but the GST law now stands amended to make the same as a mandatory condition to avail ITC.

Abuse of power to cancel GST registration

VATInfonline Multimedia (VILGST)

Cancellation of registration under GST by departmental officers affects the fundamental rights of taxpayers guaranteed under Articles 14, 19 and 21 of the Constitution of India and must be exercised with due care and as the last resort.

Blocking credit ledger - Arresting evasion or inhibiting business?

VATInfonline Multimedia (VILGST)

Arbitrary use of power by certain Proper Officers now seems to have become a trend and power to block Electronic Credit Ledger (ECL) is one among the many. This article attempts to analyse the scope of Rule 86A of CGST Rules, 2017 in the light of orders passed by various High Courts.