Leading Judicial Precedents in GST Law: A Practical Guide for Taxpayers & Practitioners (By Advocate Mamta Sharma — Supreme Court of India) Indian GST litigation has rapidly evolved since 2017. As someone who regularly appears before High Courts and handles writ petitions involving Section 73/74 SCNs, bank account freezing, cancellation of registration, and ITC disputes, […]

Provisional Attachment Under Section 83 CGST: Recent Court Trends & Effective Remedies By Advocate Mamta Sharma Provisional attachment under Section 83 of the CGST Act is one of the strongest—and most intrusive—powers available to the GST department. A single order freezing a bank account can stall payments, paralyse business operations, and create cascading financial crises. […]

How to Challenge Freezing of Bank Accounts under GST Through Writ Jurisdiction By Advocate Mamta Sharma Freezing of bank accounts is one of the most drastic coercive measures under the GST regime. For businesses, it can instantly paralyze operations—salaries stop, vendors are unpaid, and statutory dues remain pending. In my GST practice, I have seen […]

Natural Justice in GST Proceedings: What Every Taxpayer Must Know By Advocate Mamta Sharma Natural justice is not a formality—it is the backbone of fair tax administration. And in the GST regime, where automated notices, portal-generated demands, and template orders have become common, the principles of natural justice play a vital, corrective role. Over the […]

SCN Under Section 73/74 of the CGST Act: Common Illegalities and How Courts Quash Them A Practical Guide for Taxpayers, Lawyers and GST Practitioners By Advocate Mamta Sharma Show Cause Notices (SCNs) issued under Sections 73 and 74 of the CGST Act are meant to ensure fair tax administration. However, in the last few years, […]