Due Process in GST Cancellation Compliance
The issue in this case concerned the cancellation of Gayatri Steel Company’s GST registration without providing any reason and without giving the company an opportunity for a proper hearing.
Get to know me
I am a qualified Chartered Accountant, having earned my CA qualification in 2012. Since then, I have devoted my career to serving the profession with dedication and integrity, accumulating over a decade of experience in the field. I had the privilege of working with prestigious firms, such as JC Bhalla & Co. and PwC. Since 2017, I have been practicing exclusively in the field of Indirect Taxation.
Ankit Mittal
Check out my Qualifications and Certifications
Check out my Memberships
I am the founder and managing partner of DCA and Co., a firm known for its specialization in indirect taxation. I am also a founder member of BharatGST, a community-focused platform that aims to simplify GST compliance for businesses.
In my journey as a Chartered Accountant, I have taken on the role of a corporate trainer and have been actively involved in litigation and appeals within the indirect taxation domain. My passion lies in not just helping clients but also in mentoring fellow CAs. I have guided over 100 Chartered Accountants struggling with initial practice setup and supported 10+ underprivileged students in achieving their dream of becoming Chartered Accountants.
I am the founder of *NextGEN CA*, an initiative focused on the professional and personal development of Chartered Accountants. Through this platform, we aim to
As a candidate in the ICAI regional elections, my vision is to empower Chartered Accountants with skills that enable them to compete with top-tier MBAs from institutions like IIMs. My agenda focuses on
Showcasing some of my best work
Check out my latest blog posts
The issue in this case concerned the cancellation of Gayatri Steel Company’s GST registration without providing any reason and without giving the company an opportunity for a proper hearing.
The petitioner, Cable and Wireless Global India Pvt. Ltd., filed for a refund of ₹47,33,053 related to unutilized Input Tax Credit (ITC) on the export of services.
The issue in this case was whether the value of fuel supplied free of cost by the service recipient under an agreement could be added to the value of freight charges for calculating Goods and Services Tax (GST) under Section 15 of the CGST Act.
The petitioner, Hallmark, filed for a refund of GST paid on goods returned during 2018. The initial refund application was within the limitation period, but the second application was filed after the department issued a deficiency memo, leading to a rejection due to a time-bar issue.
The case challenges the constitutional validity of Section 17(5)(d) of the CGST Act, which restricts Input Tax Credit (ITC) for goods and services used in constructing immovable property intended for renting or leasing. Safari Retreats Pvt. Ltd. argued that denying ITC for such properties led to a break in the tax credit chain, creating an undue burden.
Cosmo Films Ltd. filed a petition seeking rectification of errors in a judgment regarding the applicability of Notification No. 54/2018-Central Tax. The main issue was the incorrect statement in the judgment that the notification took effect from October 23, 2017, instead of the correct date of October 9, 2018.
Feel free to contact me anytimes
Committed to supporting the CA community with dedication and vision. If you have any ideas or suggestions, feel free to reach out! Your support and feedback are invaluable in helping us shape a stronger future together.