Adv. Sanjay Sharma is a Practicing Advocate in India, handling matters relating to Civil Law, Criminal Law, Goods and Services Tax (GST), and Insolvency & Bankruptcy laws.
Through Samvidhan Se Samadhaan, he works towards enhancing public legal awareness by presenting legal principles, procedures, and judicial decisions in clear, structured, and easily understandable language, supported by authoritative Supreme Court judgments.
Introduction – Why Classification Still Matters under GST 2.0 Even after several years of GST implementation, disputes relating to Composite Supply Vs Mixed Supply continue to arise. Under GST 2.0, incorrect classification of supply often results in tax demands, interest, and penalty, even where there is no intention to evade tax. For businesses, MSMEs, Chartered…
(Based strictly on official GST Council discussions, CBIC papers, and confirmed Government directions up to Dec 2025.) Input Tax Credit (ITC) remains the backbone of the Goods and Services Tax system. With the Government’s ongoing work toward GST 2.0, major reforms have been discussed by the GST Council to reduce fraud, strengthen invoice matching, and…
Introduction Micro, Small and Medium Enterprises (MSMEs) form the backbone of the Indian economy. Goods and Services Tax (GST) was introduced with the intention of creating a simple and unified indirect tax system. However, over time — especially after the enhanced compliance framework, often informally referred to as GST 2.0 Compliance Burden on MSMEs —…
I prepare below a detailed article summarising 20–odd landmark judgments of the Supreme Court of India (SC), their core principles, and — to the extent publicly known — how far those have been implemented (or remain only on paper). The aim is twofold: (1) to educate the general public / legal-conscious citizens about “what SC…
The Supreme Court of India has, in recent years, taken very serious note of the massive pendency of cheque-bounce cases under Section 138 of the Negotiable Instruments Act, 1881 (NI Act). These cases alone form a very large portion of the criminal docket in trial courts across the country. Two sets of directions are now…
Get Legal Help on WhatsApp
