GSTPAM News Bulletin December 2025

GIST OF TRIBUNAL JUDGEMENTS (VAT) 

Compiled by CA Rupa Gami

1. M/s. S.I.Group (I) P Ltd. in Vat S.A. No. 381 of 2019 dated 04/03/2025

   Set off was claimed on naptha/ furnace oil/ LSHS/ LDO used in generation of electricity used for boilers. The set off was reduced under Rule 53(1) of MVAT Rules but in assessment the appellant had made an additional claim under Rule 53(7B) that the set off be reduced by 2% instead of 3% under Rule 53(1). The Assessing authority rejected the claim citing the phrase “save as otherwise provided under sub-rule(1)” in sub-rule 53(7B) which functions as a qualifying clause, establishing exceptions to a general rule. The Hon’ble Tribunal observed that the issue involved was retention on fuel for which Rule 53(1) was applicable. And Rule 53(7B) itself lays down that it applies to all goods other than those covered under Rule 53(1). The phrase “save as otherwise provided” in Rule 53(7B) is used to create exceptions to general rule by allowing other specific provisions to override the Rule when they exist. The second appeal was dismissed. (Petitioner represented by Adv. S.P.Surte)

2. M/s Shree Ram Industries in Vat S.A. No. 134 of 2021 dated 21/02/2025

   The appellant had claimed setoff on purchases of capital asset used in generation of electricity and reduced the set off under Rule 53(7B). The Assessing authority disallowed set off as the purchases resulted in immovable property other than plant and machinery not qualifying under Rule 54(g). In first appeal the disallowance was confirmed on purchases for wind mill foundation and purchases of allied civil work for installation of Wind Turbine Generator. The claim of set off on civil work was not pressed by the appellant. The case being covered by the Tribunal judgement in the case of Galaxy Surfactants in Vat S.A. No. 84-85 of 2015 decided on 07/08/2017, the appeal was allowed by the Hon’ble Tribunal. (Petitioner represented by CA Vijay Shroff)

3. M/s Reliable Automotive Pvt. Ltd. in Vat Appeal No. 17 of 2020, 44 of 2021 and 52 of 2021 dated 13/03/2025

   Review order was passed by the Jt.Commr.(Adm) to disallow claims on account of insurance, octroy, handling charges and registration charges in case of a dealer in vehicles and parts/ accessories.. It was contended by the appellant that these receipts were only reimbursements from the customers. Following the Tribunal judgement in the case of M/s. B. U. Bhandari Auto Pvt. Ltd. where it was held that MVAT cannot be levied on registration charges, insurance charges, handling charges as it is beyond the scope of ‘sale price’ under section 2(25) of the MVAT Act, the Tribunal remanded the matter to the assessing authority. Also the orders passed in the appellant’s own case for subsequent periods where the claims were allowed, be followed.

   (Petitioner represented by Adv. C.B.Thakar)

4. M/s Karan Bottling Company Pvt. Ltd. in Vat S.A. No. 578 of 2024 dated 20/02/2025

   Set off was disallowed on the ground that the Registration Certificate of the vendor was cancelled with retrospective effect. The appellant contended that the assessing authority should find out the reason for such cancellation and furnish it to the recipient. He relied on the case of Suresh Trading (120 ITC 439 (SC)) where the court held that set off cannot be denied if the registration certificate of the supplier was in force on the date when the purchases were made. He also relied on the order of the Tribunal in case of M/s Swami Samarth Shetakari Wa Vinkar Sahakari Soot Girni Ltd. in Vat S.A. No. 271 of 2015 dated 09/09/2015 wherein the matter was remanded for verification of facts and decide the stay application.

   It was observed by the Hon’ble Tribunal that the period involved was 2019-20 and the appellant had not produced any confirmation from the supplier that tax had been paid by the supplier into government treasury. The appellant has not bothered to chase the supplier and not even contact the supplier. Thus part payment was fixed at Rs.100000/- for grant of stay.

   (Petitioner represented by Adv. Deepak Bapat)

INCOME TAX UPDATES

Compiled by By. Adv. Ajay Talreja

TCS On Sale of Overseas Tour Pacakage

Tax Collection at Source (TCS) under Section 206C(1G) applies to sellers of overseas tour program packages, requiring them to collect tax from buyers at the time of debiting or receipt of payment, whichever is earlier. An overseas tour package must include at least two of the following: international travel ticket, hotel accommodation (with/without food), or other related expenses. All sellers, including individuals, HUFs, companies, LLPs, firms, and associations, are liable to collect TCS regardless of turnover. Exemptions exist for buyers already liable to deduct TDS or for certain government entities. TCS rates vary by purpose, with applicable rates increasing over time and higher rates if PAN is not provided. The threshold limit for remittances under LRS has been increased from 7,00,000 to 10,00,000 effective 1 April 2025. TCS applies even in B2B transactions, sponsored tours, or when minors travel, with liability always on the “buyer” rather than the traveler. Refunds of TCS on cancellations must be claimed via income tax return.

1. Duty to collect tax Every person being a seller of an overseas tour program package, who receives any amount from a buyer, being the person who purchases such package.

2. Timing of tax collection Tax is to be collected at the time of debiting the amount payable by the buyer or at the time of receipt of such amount from the said buyer, by any mode, whichever is earlier. Even where authorised dealer receives an amount whether or not exceeding `7,00,000 either in aggregate or singly from a buyer towards purchase of an overseas tour program package then he has to collect tax at specified rate where such amount is received under LRS. The threshold limit has been increased from 700,000 to 10,00,000 w.e.f 01.04.2025.

3. Person liable to pay tax Tax is to be collected from a buyer who purchases the oî eêseas tour programme package.

4. Meaning of Overseas tour programme package Overseas tour programme package’ means any tour package which offers visit to a country or countries or territory or territories outside India and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto. The overseas package will include the travel by road also like tour package for Bhutan and Nepal etc. Overseas tour package has been defined to include tour to any place outside Indian Territory. The CBDT has clarified CBDT vide Circular No. 10/2023 dated 30.06.2023 that the term ‘overseas tour program package’ is defined as to mean any tour package which offers visit to a country or countries or territory or territories outside lndia and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto. It is clarified that purchase of only international travel ticket or purchase of only hotel accommodation, by in itself is not covered within the definition of ‘overseas tour program package’. To qualify as ‘overseas tour program package’, the package should include at least two of the followings:- (i) international travel ticket, (ii) hotel accommodation (with or without food)/boarding/lodging, (iii) any other expenditure of similar nature or in relation thereto. 

5. Who is seller of overseas tour package Any person selling an overseas tour package is liable to collect tax at source. The term seller has not been defined separately for the purposes of Section 206C(1G). Therefore, every person be it individual/HUF/Company/LLP/Firm/ AoP/BoI is liable to collect tax if it is selling an overseas tour package. Even individual or HUF when selling overseas tour package irrespective of turnover whether or not their total turnover from business exceeds `1 crore or not during the preceding financial year is liable to collect tax. 

6. Cases where TCS on overseas tour program package shall not be applicable,

   1. If the buyer is liable to deduct tax TDS under any other provision of this Act and has deducted such amount;

   2. Where buyer is the Central Government, a State Government, an embassy, a High Commission, a legation, a commission, a consulate, the trade representation of a foreign State, a local authority as defined in the Explanation to clause (20) of Section 10 or any other person as the Central Government may, by notification in the Official Gazette, specify for this purpose, subject to such conditions as may be specified therein.

>TCS if the buyer of tour package is a Business House who is offering it as an incentives to their customers: 

In such case, the person travelling would be someone else but the buyer would be different. TCS provision under section 20C(1G) is applicable on the “buyer” & not on traveller. In case the package is sold to a Business House for incentivizing their dealer or customers, the TCS would be required to be done from such Business House only. Similar situation may arise if there are four persons in the family who are travelling then whether TCS would be required to be done from all four persons or simply from one person who is making the payment? In such a case, the buyer would be subject to TCS. If only one person makes the payment, he alone may be treated as “Buyer” and would be subject to TCS alone. However, if the 4 persons want to do their payment separately or want their tour package to be billed separately then TCS could be collected from all the 4 persons individually. Likewise, if the tour package is sponsored by someone else like the tour of newly married couple sponsored by the parents then the sponsorer (i.e., buyer) of the tour package who is making the payment to the seller will be covered by TCS provision.>

If The Tour Package Is Subsequently Cancelled: There is no provision as such to refund the amount of TCS to the buyer by the booking agent. The buyer would be required to claim it back in their income tax return at the time of filing their income tax return. However, if the cancellation is in the same quarter then the seller can carry out the rectifications entry in its books & refund the amount to the buyer. Even if the buyer doesn’t have taxable income, still the TCS provision will be applicable. There is no declaration form like 15G/15H in such cases so as to avoid the applicability of TCS. If the tour package is purchased for the travel of minor (like in case of overseas tour package arranged by school in direct arrangement with the tour operator) then the PAN of the parents can be submitted. If the minor is buying a Tour package then also the TCS would be applicable wherein PAN of the parent can be provided. If the tour packages includes domestic tour to Indian destinations prior to going overseas then TCS shall be applicable on domestic tour as well as it is the part of International overseas tour package e.g. If a person in Ahmedabad is given a tour package to Bangkok wherein tour package will include the tour from Ahmedabad to Kolkata and then to Bangkok, then entire amount would be subject to TCS as domestic tour is the part of complete overseas tour package.

TCS on Overseas tour Package is applicable even on B2B transactions It may be easily understood that section nowhere says that the TCS is required to be done from the “person who is going on overseas tour”. It may happen that the buyer is Mr. A and the person going on overseas tour is Mr. B. TCS under section 206C(1G) is required to be done from Mr. A and not Mr. B. It is to be noted that in travel industries, there could be two intermediaries. One who is acting as a pure agent and Second, where such intermediary is dealing on a principal to principal basis. Let us discuss the TCS applicability in both the cases. In the first case, where the intermediary is acting as a pure agent whereby he will be getting the commission from the company on sale of the tour package. In short, the amount and all the details of the person who is going on overseas tour will be available with the main principal company and so in such case, the principal company will be doing TCS from the customer who is going on overseas tour. Agent will be getting commission from the principal company. In such cases, since the TCS is done directly by the principal company from the customers, the agent will not be liable for TCS again. In such cases, the buyer is the customers directly and not the agent. In short, TCS will be done only once and that too from the direct buyer. However, the position will be different in the second case. If the intermediary is acting on a principal to principal basis, then the customer planning for overseas tour will be dealing with the intermediary and not the main company. In such a case, intermediaries will be liable for TCS on the customer who will be planning to go on an overseas tour package. The liability will be on the intermediary upfront. Now, it may be noted that intermediaries are basically trading overseas tour packages in such cases and are buying the package from the main company. For the main company, the intermediary only is the buyer and so the main company will also be required to do TCS.

At the cost of repetition, TCS under section 206(1G) is required to be done from the “Buyer”. If the person is a buyer then TCS would be applicable. Section nowhere says that the TCS is required to be done from the “person who is going on overseas tour”. However, there is just one exception. If the B2B transaction is liable for TDS then the TCS provision Under section 206C (1G) will not be applicable. For example, X Travel is a retailer of tour packages which is purchased by it from Y Travels and if X travel is doing TDS while making the payment to Y travels under section 194C then the TCS provisions may not be applicable in such cases. If the transactions by X travels & Y travels is without TDS Under section 194C then there will be two occasion of TCS. First, TCS will be applicable on payment by X travels to Y Travels. Second, by customer of X Travels on payment to X Travels.

MANOJ ANAND VS ITO (ITAT GUWAHATI)

Loan to Set Up DPS School Not Bogus: Tribunal Slams Borrowed Satisfaction- Suspicion Is Not Evidence: ITAT Deletes 3.43 Cr Addition u/s 68- Identity, Creditworthiness & Genuineness Proven—68 Addition Fails Completely Assessee, a salaried individual, received 3,43,50,000 as unsecured loan from Urch Trading Pvt Ltd, which was immediately advanced to AARDA Education for establishing DPS School in Assam. AO reopened the case based on Insight-Portal alerts & Investigation Wing inputs alleging Urch Trading was a shell entity, lacked creditworthiness, routed funds through other shell companies, & granted interest-free loan without security. AO treated the loan as unexplained cash credit u/s 68. CIT(A) upheld the addition, relying heavily on investigation reports, money-laundering alerts & NBFC risk-classification, and on the long outstanding balance. Before Tribunal, Assessee furnished ITRs, audited accounts, confirmations, bank statements, & 143(3) assessment order of lender. Tribunal noted that AO himself issued notice u/s 133(6) to Urch Trading & lender confirmed the transaction. The funds were used with clear commercial rationale for a joint educational project, disproving allegation of accommodation entry. Tribunal found that AO made the addition solely on suspicion, without examining the documentary evidences filed, without confronting Assessee with adverse material,

without allowing cross-examination, & by relying on third-party statements not shared—squarely violating natural justice as per Andaman Timber Industries. Tribunal also applied Calcutta HC ruling in PCIT Vs Sreeleathers (448 ITR 332) that once identity, creditworthiness & genuineness are established, burden shifts to AO. AO failed to conduct any further enquiry. Tribunal held that reassessment was based on borrowed satisfaction & unsupported assumptions. Entire addition u/s 68 was deleted & appeal was allowed.

ROUTINE BUSINESS CASH DEPOSITS NOT TAXABLE DESPITE NO ITR

Kirankumar Amrutlal Shah Vs ITO (ITAT Ahmedabad) Routine Business Cash Deposits Can’t Be Taxed u/s 69A – ITAT Ahmedabad Quashes 115BBE Hit- No ITR Doesn’t Mean Unexplained Cash: Tribunal Protects Small Trader in DM Period Case Assessee, a small Kariyana Trader, deposited Rs.10,09,000 in his two bank accounts during demonetisation. AO treated the sum as unexplained money u/s 69A & taxed it u/s 115BBE, mainly because no return was filed for AY 2017-18. Assessee explained that his sales were Rs.48,31,861 with a low margin, resulting in taxable income of only Rs.2,33,612, hence no filing obligation. He produced VAT returns, bank statements, ledger, cash-deposit details & past years’ returns, demonstrating regular cash-based business & routine deposits. The remand report itself admitted that details were furnished, yet AO & CIT(A) ignored them & confirmed the addition without proper opportunity to rebut. Tribunal held that cash deposits were clearly explained as business receipts consistently reflected in records, & authorities erred in making addition u/s 69A. The entire addition & consequential 115BBE levy were deleted & appeal was allowed.

OM SATYA MEHRA PUBLIC CHARITABLE TRUST, [2025] 213 (IT) 087 (ITAT-DELHI)

Tribunal deleted an addition of Rs.25.65 lakh made under Section 11(3)(d), holding that payments made by a registered charitable trust to other Section 12AA-registered organizations were specific-purpose grants, not general donations. The assessee produced confirmations showing grants earmarked for scholarships, rehabilitation of handicapped children and construction of a girls hostel block. Since the funds were applied to charitable purposes as intended, the Explanation to Section 11(2) was not attracted.

PREM LATA GUPTA, [2025] 213 .(IT) 037 (ITAT-DELHI)

The ITAT Delhi held that when a registered valuer report determining cost of construction or fair market value is submitted, the Assessing Officer cannot disregard it without referring the matter to the Departmental Valuation Officer (DVO) under Section 55A. The assessee, a lady not engaged in business, produced a valuer-certified report for property constructed in 1997-;98, which was arbitrarily rejected by CIT(A). The Tribunal restored the matter for recomputation based on the valuer;s report . 

Glimpses of 75th Foundation Day held on 15th November 2025

Glimpses of Blood Donation Camp@ Mazgaon held on 21st November 2025

CIRCULAR FOR RENEWAL OF MEMBERSHIP/SUBSCRIPTION CHARGES FOR THE F.Y. 2025-26

Dear Members,

RENEWAL OF MEMBERSHIP FOR F.Y. 2025-26

The Membership Fees for the year 2025-26 are due for renewal on 01.04.2025. We appreciate your Continuing support and participation in the activities of our Association.

The timely Renewal of Membership will enable the members to continuously receive the updates on various activities of GSTPAM along with the GSTReview, News Bulletin, Circulars, Messages, Webinars and online access to the website www.gstpam.org. The Life Members only need to renew the subscription charges for the GST Review. The members can also avail the benefit of discount by paying advance for subsequent two years membership fees /subscriptioncharges.

The Membership Renewal Fees received after 30thApril, 2025 will be subject to approval of the Managing Committee. If the Renewal fees for a particular year are not paid, then the member is liable to pay Admission Fees again for Renewal in the subsequent year.

Delayed Renewal Members will be provided Pre Renewal GST Review subject to availability upon payment of such additional courier charges.

The details of Membership/Subscription Fees are given below for your ready reference

Type of Membership	Membership Fees incl. GST	Admission Fees Incl.GST	Subscription Charges for GST Review	Total
New Membership Application
Donor Member	2,36,000.00		800.00	2,36,800.00
Patron Member	1,77000.00		800.00	1,77,800.00
Life Member	11,800.00	1180.00	800.00	13,780.00
Life Member (Conversion from Ordinary)	11,800.00	590.00	800.00	13,190.00
Ordinary Local Member	2,006.00	590.00		2,596.00
Ordinary Outstation Member	1,711.00	590.00		2,301.00
Student Member	590.00	590.00		1,180.00

New Membership Application (Firm/LLP)

Ordinary Local Member	2,006.00	944.00	0	2,950.00
Ordinary Outstation Member	1,711.00	944.00	0	2,655.00

Advance Membership/ Subscription charges for subsequent Three years 2026-27 & 2028-29 (Non-Refundable)

Ordinary Local Member	5,428.00			5,428.00
Ordinary Outstation Member	4,602.00			4,602.00
Life Member (Individual/Firm/LLP)	0		2,400.00	2,400.00
Patron Member	0		2,400.00	2,400.00
Donor Member	0		2,400.00	2,400.00

Advance Membership/ Subscription charges for subsequent Five years (Non-Refundable)

Ordinary Local Member	8,968.00			8,968.00
Ordinary Outstation Member	7,670.00			7,670.00

Subscription for GST Review for F.Y. 2025-26 by Non-Members (Non-Refundable)

Subscription fees for GSTR

1,200.00

1,200.00

Advance subscription charges for GST Review by non-members for subsequent two years (Non-Refundable)

Subscription Fees -GSTR

0

2,400.00 2,400.00

Advance subscription charges for GST Review by non-members for subsequent Three years (Non-Refundable)

Subscription Fees -GSTR

0

3,600.00 3,600.00

Notes: –

1. Membership Fees are inclusive of GST.
2. The Subscription Charges are payable by only those life members, who wish to subscribe to the “GST Review”.
3. No subscription charges are payable by Ordinary Local/Outstation Member

Modes of Payment:-

Cheque	A/c Payee Cheque drawn in favor of “The Goods & Services Tax Practitioners’ Association of Maharashtra”payable at Mumbai.
NEFT Details	The Goods & Services Tax Practitioners’ Association of Maharashtra Bank of India, Mazgaon Branch Current Account No. 007020100001816, IFSC Code – BKID0000070.Online generated transaction Acknowledgement should be sent by email on [email protected] along with membership and payment details Members are requested to send their physical form to the association for Approval, Issuance and Office record.
Cash	Renewal form along with requisite amount will be accepted between 10.30 a.m. and 5.30 p.m. on all working days except Saturday at our Office at Mazgaon Library – Mazgoan: 1stFloor, 104, GST Bhavan, Mazgaon, Mumbai – 400 010 Or Bandra Library – GST Bhavan, Ground Floor, A Wing, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051. Or Mazgaon Tower-8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai – 400 010.
Identity (New Members)	New Members should provide the following as Identity Proof : PAN, Aadhar Card, Constitution Document. Address Proof(any one) : Electricity Bill / Passport/ Aadhar Card / Driving License/ Voter id/ Ration Card along with Membership Form
Identity Card (For Renewals)	Ordinary Local/Outstation Members should provide Two Photographs along with the Renewal Form for issue of I- cards.
Online Payment Link	Members can make online payment on our website www.gstpam.org.  Members are requested to download Members Renewal form from website. Update the latest details in the form, scan it and mail at [email protected] Payment Link: https://www.gstpam.org/online/renew-membership.php If you are login first time? Click here for create your password

We value your continuation of the membership and look forward to your renewal to this effect.

Dated:- 18.07.2025

Rahul Thakar

Sunil Joshi

Hon. Jt.Secretary

Guidance Cell Email ID for queries Members can send their queries at [email protected]

ORDER FORM FOR GSTPAM REFERENCER 2025-26

(Members are requested to take out the photocopy of the Order Form for booking)

Scan with QR Scanner

For Office use only

To

The Convenor,

GSTPAM Referencer Committee

The Goods & Services Tax Practitioners’ Association of Maharashtra Room No. 8 & 9, Mazgaon Tower, Mhatar Pakhadi Road,

Mazgaon, Mumbai – 400 010

Dear Sir,

Please book my/our order of GSTPAM Referencer for the year 2025-26 as given below.

Sr.	Particulars	Price per copy if booked prior to 05th August 2025	Price per copy if booked after to 05th August 2025	Qty	Total RS.
1	GSTPAM Referencer 2025-26 Part I & II (GST, VAT & Allied Law Referencer & Updated GST Rate schedules).	700	750
2	Courier Charges (For Outstation members only) (per set)	130	130
3	Courier Charges (For Local members only) (per set)	110	110

Note:

1) Referencer will be published in Part I & II (for GST, VAT & Allied Laws Referencer & Updated GST rate schedules).

2) Applicants requiring more than 5 copies of the Referencer are required to give a request on their letter head along with the order form. Tax Practitioner’s Associations can place order in bulk quantity by making request on their letterhead signed by the Association’s President and Secretary.

3) Applicants will be issued receipt at the time of placing of their order. Applicants are requested to bring receipt at the time of taking the delivery of the Referencer. No delivery of the Referencer shall be given, unless the receipt for payment is submitted at the counter. If the receipt for payment is lost, than no delivery of the Referencer shall be given.

The payment for the above order of………………………………………………………………………………………………

………………………………………………………………………………………………………………(Rupees in words) is made

herewith by Cash /Card /Cheque /Demand Draft No. ………….…………… dated ……….………………

drawn on……………………………………………… Bank Branch, Mumbai.

Signature …………………………….

Membership Number………………………….. Address.………………………………………………………

Name ………………………………………………………………………………………………………………………..

……………………………………………… ………………………………………………………………………………..

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——————————————————————————————————

PROVISIONAL RECEIPT

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Cash /Card /Cheque /NEFT/Demand Draft No. …………………………. Date ……………drawn

on………………………………………………… Bank …………………………………… Branch, Mumbai.

Signature ……………………………

Date…………………………………. Name of staff of GSTPAM……………………

Note:

• Please fill in all the details in the above form and send the same to the GSTPAM’s office at Tower or at Mazgaon library along with requisite payment.

• For Direct Deposit / NEFT payment – Bank of India, Mazgaon – Account No. 007020100001817, IFSC Code – BKID0000070. Acknowledgement of the same should be sent by email: [email protected] along with duly filled form.

• Online Payment Link : https://www.gstpam.org/online/purchase-publication.php

• Please mention your name and membership number on the reverse side of the Cheque / Demand Draft.

• The counter timings are from 10.30 a.m. to 5.30 p.m. on Monday to Friday.

• The Cheque / DD should be drawn in the name of “THE GOODS AND SERVICES TAX PRACTITIONERS’ ASSOCIATION OF MAHARASHTRA

THE GOODS & SERVICES TAX PRACTITIONERS’ ASSOCIATION OF MAHARASHTRA INTENSIVE STUDY COURSE CIRCULAR FOR THE YEAR 2025-26

Dear Professional Colleagues,

In GST, change is the only constant. With frequent amendments, evolving jurisprudence, and continuous clarifications through Circulars and Notifications, professionals are constantly expected to update, relearn, and adapt. The rapid pace of legislative and procedural changes, coupled with practical implementation challenges, underscores the importance of staying updated and well-informed.

Recognising this need, our Association has been regularly organising Intensive Study Circle (ISC) meetings as a platform for members to engage in in-depth discussions on complex and evolving issues under GST. These sessions aim not only to keep members abreast of the latest legal developments but also to provide a space for sharing practical experiences and resolving interpretational challenges.

Each ISC session is led by a Group Leader – a member who initiates and steers the discussion on the chosen topic. The deliberation is further enriched under the guidance of a Senior Professional, who moderates the discussion and offers insights drawn from years of experience.

Sessions are held virtually, usually on Fridays between 4:30 p.m. to 7:00 p.m., making it accessible to members across locations. Around 12 ISC sessions are planned for the academic year 2025-26.

Key Highlights of ISC: Focused, issue-based discussions Peer learning from real-world GST challenges Platform for voicing and resolving practical dilemmas Held virtually, enabling participation from members across India

The inaugural session of Intensive Study Circle will be held on Saturday, 23-08-2025 between 10:00 a.m. & 01.00 p.m. via virtual mode on the subject “RCM on Government Services – Interpretations, Issues & Insights”. The discussion will be led by CA. Umang Talati and monitored by CA. Deepak Thakkar.

The Annual Fee for subscription to the ISC 2025-26 is as follows:

• Members: Rs. 1,650/- + Rs. 297 (GST) = Rs. 1,947/-
• Non-members: Rs. 2,100/- + Rs. 378 (GST) = Rs. 2,478/-
• Payment link: https://www.gstpam.org/online/event-registration.php

We invite all of you to subscribe to the ISC sessions and take full advantage of this initiative aimed at true knowledge sharing. Let’s build a community where thoughtful dialogue drives professionalgrowth!

Any member interested in leading any group discussion is requested to inform us through the Enrolment Form and

contact the Convenor’s on Cell No. 9833892635 /9821121433/ 9860231333.

Notes:

1. Every attempt will be made to share the case studies / study material with the participants in advance.

2. Participants are requested to study the case studies / study material / relevant provisions to be discussed on the day of the meeting, which will be helpful in better participation and a fruitful discussion. 

Deepali Mehta/ Dilip Nathani/ Anvesh Vakharia Co-Convenors

Aditya Surte Chairman

Enrollment Form for Intensive Study Circle Meetings for the Year 2025-26

To, Convener,

Intensive Study Course

The GSTPAM, Mazgaon, Mumbai – 400 010. 

Dear Sir,

Please enroll me as a participant for the Intensive Study Course for the year 2025-26. The Registration fees of Rs.1,947/- (for members) / and Rs.2,478/- (for non-members) 18% Including GST is enclosed herewith by Cash /DD / Cheque No.dateddrawn on 

Particulars of Member/Participant :

Name: ____________________________________

Educational Qualification: ____________________________________

Address for Communication: ____________________________________

Telephone No. Office: ______________________ Res. _____________________

Email ID: _______________________________ Mob. No, _____________________

GSTPAM Membership No: _________________________

GSTIN (if Applicable): _________________________

Which is your preferred mode of attending the ISC Meeting?

a) In-Person b) Virtual Mode c) Hybrid Mode

Which is your preferred day and time for attending the Meeting?

a) Friday, 4.30 pm to 7.00 pm

b) Saturday, 10.30 am to 1.00 pm

I also wish to be a group leader for the subject of _______________ and

suitable available date will be: _______________

Signature _______________

Note :-

• Please issue the Cheque in favour of ”The Goods & Services Tax Practitioners’ Association of Maharashtra” (FULL NAME IS REQUIRED TO BE STATED ON THE CHEQUE AS PER RBI DIRECTION).
• For NEFT payment – Bank of India, Mazgaon- Account No. 007020100001816, IFSC – BKID0000070. Acknowledgement generated through online transaction should be emailed on [email protected] along with Enrolment Form and payment details.
• Online Payment Link: https://www.gstpam.org/online/event-registration.php
• Outstation members are requested to make payment online payment.
• The enrollment form along with payment proof should be submitted at Room No. 104, Vikrikar Bhavan, Mazgaon, Mumbai – 400010.
• Kindly carry the receipt of payment to attend the Lecture.
• The Association reserves the right to change and alter the schedule if required.

Editorial	Mayur R. Parekh	7
From the President	Parth Badheka	9
History of The Association	Janak Vaghani	12
A positive Retrospective: Best editorials from Past Editors		35
Late R. V. Patel		36
Late B. C. Joshi		38
D. H. Joshi		40
Nikita Badheka		41
Kiran Garkar		43
Deepak Thakkar		46
Vinayak Patkar		48
Ashvin A. Acharya		49
Late Pravin Shah		51
S. S. Rangnekar		53
Vikram Mehta		55
Dhaval Talati		57
Dr. Shashank Dhond		59
Mayur R. Parekh		61
Ink that outlived its Era: Specially curated legacy articles		63
Where Old Words Find New Light: Archival Compilations and records
Compilation of Articles published in Sales Tax Review		84
Compilation of List of Office Bearers in the Association		140
Compilation of List of Papers in RRC		142
Compilation of List of Papers in IRRC		148
Compilation of List of Papers in NRRC		149
Compilation of Seminars (Local)		155
Compilation of Seminars (Outstation)		164
Compilation of Study Circle Meeting (Local)		181
Compilation of Study Circle Meeting (Outstation)		211
Disclaimer		213

“Wishing our members a very HAPPY BIRTHDAY!!”

Members Name	Date of Birth
Dalvi Santosh Mahadeo	11- December
Banthia Prashant Nilamchand	11- December
Khare Mahesh Ramesh	11- December
Shah Vaibhav Chandulal	11- December
Mehta Jainam Sudhir	11- December
Ostwal Dhawal Vijay	11- December
Shivnani S M	12- December
Dron Anil Mohanlal	12- December
Shinde Chandrakant S	12- December
Shinde Arun Shivram	12- December
Shah Neel Dipak	12- December
Rathi Bimal V.	14 December
Bade Kiran K	14 December
Satra Dhaval Shantilal	14 December
Bapat Ujwal S	14 December
Sadhria Sham Sudhamchand	14 December
Nikam Kisan Jayram	15 December
Shirke Jayesh Krishnaji	15 December
Kenkre Gaurav Santosh	15 December
Gadkari Kishor Shankarao	16 December
Chudgar Abdulrazzq M.	16 December
Desai Mitul Ramanlal	16 December
Joshi Kailash Ramesh	16 December
Sachdev Bharat Muljibhai	17 December
Ghaterao Sandeep Dnyanoba	17 December
Soni Alkesh Pukhraj	17 December
Jain Mahendra Kumar	18 December
Gupta Nayan Aman	18 December
Sejpal Nehal Amrutlal	19 December
Dhure Prajakta M	20 December
Mujawar Nihal Ahamed	20 December
Doshi Bhalesh Bhupatlal	21 December
Dhanani Sarfaraz Mahmadbasir	21 December
Ahmed Waseem Akhtar Jameel	21 December

Members Name	Date of Birth
Sharma Pankaj Shreekant	22- December
Salecha Gautam Shantilal	22- December
Sakhalkar Ramesh Ashok	22- December
Kale Kiran Balu	22- December
Shah Kamlesh Ratilal	23- December
Chavan Omkar Prakash	23- December
Shah Haresh N	24- December
Vora D. K.	24- December
Sarang Ashok Chandrakant	24- December
Maideo Vikas Mohan	24- December
Chavan Anil Ramrao	24- December
Singhal Narendra K.	24- December
Kshatriya Pradip D.	25- December
Bhatt Rasik Dahyalal	26- December
Tanna Rasik Amritla	26- December
Ajmera Nishit Kirtikant	26- December
Kachwala Murtuza Onali	26- December
Chokhani Sushil H	27- December
Gala Bharat Bharmal	27- December
Dhumal Rajendra Dagadu	27- December
Parekh Dharmesh Tansukh	27- December
Gandhi Karan Kishor	27- December
Thakar Chandrakant B	28- December
Karani Chintan Keshavji	28- December
Mehta Jitendra B.	29- December
Anthony John Rajshekhar	29- December
Dhanak Vijay M	29- December
Atre Charudatta P.	29- December
Shah Paunil Sunil	29- December
Dandekar Sunil Yashwant	30- December
Godbole Sameer Jagannath	30- December
Jain Rakesh Ratilal	30- December
Naik Jasmin Pranubhai	31- December
Chheda Mulraj Kalyanji	31- December

Members Name	Date of Birth
Mithbavkar Sanjay Govind	31- December
Ponnaiah Murugan	31- December
Narayankar Ganesh Kaluji	31- December
Patel Manisha Ramji	31- December
Ellie Karlton Anthony	31- December
Khandelwal Vijay	01- January
Doshi Rajesh H	01- January
Amate Sanjay B	01- January
Kadam Prithviraj Narayan	01- January
Baig Naushad Vaish	01- January
Kadam Sudarshan Sadashiv	01- January
Pandey Santosh Lalmani	01- January
Chopra Sushil Jasraj	01- January
Gandhi Sachin Ramesh	01- January
Madje Maruti Shesherao	01- January
Kubadia Bhavik A	01- January
Khanolkar Narayan Gajanan	01- January
Shaikh Mohammad Raiyanabul Faiz	01- January
Khanolkar Narayan Gajanan	01- January
Sampat Janki Jignesh	01- January
Shirsat Rajesh Ramakant	02- January
Solanki Kashyap Phoolchand	02- January
Agrawal Tarun Ratan	02- January
Kothari Dipesh Balchand	02- January
Soman Bipin Sanjay	02- January
Kukreja Rajesh Gulabsingh	02- January

Members Name	Date of Birth
Kukreja Rajesh Gulabsingh	03- January
Gala Dinesh Nanjibhai	04- January
Rathi Girish Jethalal	04- January
Shah Sejal Manish	04- January
Anajwala S. A.	05- January
Nayak Deepak Padmanabh	05- January
Sapte C. D	05- January
Paranjape Prasad Vasudeo	05- January
Mehta Bhavin Jatin	05- January
Shah Raman Shamjibhai	06- January
Deshpande Ratnakar Dattatraya	07- January
Ghodke Subhash Nanasaheb	07- January
Dedhia Avani Navinchandra	07- January
Shah Kivant I	08- January
Shaikh Moizahmed Noorahmed	08- January
Mehta Ritesh Rajesh	08- January
Kadam Mangesh Tulsidas	08- January
Harnesha Devendra Babulal	08- January
Dudhale Kalpesh Raghunath	09 January
Shah Praful L	10 January
Jadhav Dayaram Lashkar	10 January
Suba Kirti D.	10 January
Shetty Praveen Bhoja	10 January
Chaddva Mitesh Shantilal	10 January
Begari Balram Bheemappa	10 January
Singh Kamlesh K	10 January

OUR PUBLICATIONS AVAILABLE FOR SALE

Sr. No.	Name	Price ₹
1	FMCG & Pharmaceutical Industry – GST Issues & Challenges	150/-
2	Mega Full Day Seminar Booklet 6.5.2023	120/-
3	Short Publication GST practical guides (5 Book Series)	555/-
4	47th RRC Lucknow Booklet	250/-
5	Mega Full Day Seminar Booklet 9.2.2024	150/-
6	48th RRC Book	250/-
7	Mega Full Day Seminar Booklet 6. 7.2024	130/-
8	Half Day Seminar Booklet 22.11.2024	100/-
9	Writ Remedies Under Indian Constitution	150/-
10	Referencer 2025-26	750/-
11	GST Beginners Book 2025	350/-

Payment Link for Publication on Sales : https://www.gstpam.org/online/purchase-publication.php