Saxena Legal Associates LLP

Saxena Legal Associates LLP Advocates | Tax Consultants | Legal Advisors
GST • Income Tax • Company Law •

SAXENA LEGAL ASSOCIATES LLP is a professional law firm specializing in GST, Income Tax, and Company Law. We offer advisory, compliance, and litigation services to individuals and businesses with a focus on practical, reliable, and result-oriented solution

🪢 रक्षाबंधन की हार्दिक शुभकामनाएँ 🪢रिश्तों की डोर में बंधा यह पावन त्योहारसिर्फ़ एक राखी नहीं, बल्कि प्रेम, विश्वास और स...
28/08/2026

🪢 रक्षाबंधन की हार्दिक शुभकामनाएँ 🪢

रिश्तों की डोर में बंधा यह पावन त्योहार
सिर्फ़ एक राखी नहीं, बल्कि प्रेम, विश्वास और सुरक्षा के अटूट बंधन का प्रतीक है।

भाई-बहन का रिश्ता जीवन के उन खूबसूरत रिश्तों में से है,
जहाँ प्यार में अपनापन है, नोकझोंक में मिठास है और हर मुश्किल में साथ है। ❤️

इस रक्षाबंधन पर ईश्वर से प्रार्थना है कि
आप सभी के जीवन में खुशियाँ, समृद्धि, सफलता और प्रेम सदैव बना रहे।

आप सभी को रक्षाबंधन की हार्दिक शुभकामनाएँ। 🙏✨

— Saxena Legal Associates LLP
Advocates | Tax Consultants | Legal Advisors

First Independence Day Celebration at Our Office 🇮🇳Proud to celebrate our first Independence Day together at the office....
15/08/2026

First Independence Day Celebration at Our Office 🇮🇳

Proud to celebrate our first Independence Day together at the office. A day to honour the spirit of freedom, remember the sacrifices of our great nation, and reaffirm our commitment to justice, integrity and service.

Happy Independence Day! 🇮🇳
Jai Hind!

15/08/2026

Our First Independence Day Celebration 🇮🇳

A memorable beginning for our office — celebrating the spirit of freedom, unity and our commitment to serving with integrity.

Happy Independence Day! 🇮🇳 | Jai Hind

🇮🇳 Celebrating 80 Years of Freedom!On this Independence Day, let us honour the sacrifices that shaped our nation and rea...
14/08/2026

🇮🇳 Celebrating 80 Years of Freedom!

On this Independence Day, let us honour the sacrifices that shaped our nation and reaffirm our commitment to justice, unity, integrity and progress.

May we continue to contribute towards a stronger and more inclusive Viksit Bharat.

Jai Hind! 🇮🇳 | Vande Mataram!

SaxenaLegalAssociates

₹13.66 Crore Addition. One Simple Question Changed the Entire Case.The Income Tax Department treated ₹13.66 Crore deposi...
17/07/2026

₹13.66 Crore Addition. One Simple Question Changed the Entire Case.

The Income Tax Department treated ₹13.66 Crore deposited in a bank account as unexplained money under Section 69A.

At first glance, the case appeared straightforward.
Large cash deposits. Bank account in the assessee's name. Addition made.

But law is not decided merely by looking at bank entries.

While examining the matter, one fundamental question emerged:

Who actually owned the money?
The assessee was working as an authorised Business Correspondent (BC) for a nationalised bank through an approved intermediary.

The bank account was not being used for personal business.

It was a designated BC account through which cash was collected from customers and immediately remitted to the bank as part of financial inclusion services.

The Department proceeded on one assumption:
"Money deposited in the account belongs to the account holder."

However, Section 69A requires something more than mere possession.

It requires ownership.

Our submissions demonstrated that:
✔ The assessee acted only as an intermediary. ✔ Every transaction was completely recorded. ✔ The cash belonged to banking customers until deposited with the bank. ✔ The assessee never acquired ownership over those funds. ✔ The Department produced no evidence proving ownership.

The legal research extended beyond the Income-tax Act.

We relied upon:
• RBI Guidelines governing Business Correspondents. • Supreme Court judgments explaining the concept of ownership. • High Court decisions on unexplained money. • Judicial precedents distinguishing possession from ownership. • Banking regulations establishing the fiduciary nature of BC operations.

The result was not merely a factual explanation.
It became a legal issue concerning the essential ingredients of Section 69A itself.

Sometimes, the strongest defence is not denying the transaction.

It is correctly identifying the legal character of the transaction.

That is where tax litigation truly begins.

Every bank entry tells a story—but not every deposit is income.

Client details withheld due to professional confidentiality.

🚨 GST NOTICE ISSUED BY WRONG OFFICER? IT MAY BE INVALID! 🚨📖 CBIC Circular No. 31/05/2018-GST dated 09.02.2018 clarifies ...
10/06/2026

🚨 GST NOTICE ISSUED BY WRONG OFFICER? IT MAY BE INVALID! 🚨

📖 CBIC Circular No. 31/05/2018-GST dated 09.02.2018 clarifies who is the "Proper Officer" for issuing and adjudicating notices under Sections 73 & 74 of the GST Act.

⚖️ Why is this important?
If a Show Cause Notice (SCN), DRC-01, or adjudication order is issued by an officer who does not have the prescribed jurisdiction, the entire proceedings may be challenged as being without authority of law.

✅ Proper jurisdiction is not a procedural formality.
✅ Only the designated "Proper Officer" can validly exercise powers under the GST Act.
✅ An order passed by an incompetent authority is liable to be set aside.

📌 Before responding to any GST notice, always verify:
• Who issued the notice?
• Whether the officer has jurisdiction?
• Whether the proceedings comply with CBIC instructions and statutory provisions?

⚠️ A strong jurisdictional objection can sometimes defeat the entire demand at the threshold.

⚖️ SAXENA LEGAL ASSOCIATES LLP⚖️
Advocates | Tax Consultants | Legal Advisors
GST • Income Tax • Company Law

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🚨 Can an Advocate be prosecuted merely for filing an appeal on behalf of a client?The Allahabad High Court has delivered...
29/05/2026

🚨 Can an Advocate be prosecuted merely for filing an appeal on behalf of a client?

The Allahabad High Court has delivered a landmark judgment protecting the independence of the legal profession. The Court held that an Advocate acting in a professional capacity cannot be treated as a conspirator merely because he adopts a particular legal interpretation while representing a client.

A significant ruling for Advocates, Chartered Accountants, Tax Practitioners, and all professionals engaged in litigation.

⚠️ Planning to file a GSTAT Appeal?Before you challenge a GST order, there's one costly mistake you must avoid...❌ Incor...
25/05/2026

⚠️ Planning to file a GSTAT Appeal?

Before you challenge a GST order, there's one costly mistake you must avoid...

❌ Incorrect Appeal Fee
❌ Wrong Pre-Deposit Calculation
❌ Incomplete Filing Compliance

Any of these can delay your appeal—or even make it defective.

As a tax consultant, one of the most common issues I see is taxpayers focusing on the merits of the case while overlooking the procedural requirements.

📌 Before filing an appeal before GSTAT, make sure you understand:

✅ Appeal Filing Fee Structure
✅ Mandatory 10% Additional Pre-Deposit
✅ Maximum Limits under CGST & SGST
✅ Mode of Payment
✅ Electronic Filing Process

A strong case deserves a properly filed appeal.

📖 Swipe through this simplified guide on GSTAT Appeal Fee & Pre-Deposit under Section 112 of the CGST Act, 2017 and stay compliant.

⚖️ SAXENA LEGAL ASSOCIATES LLP⚖️
Advocates | Tax Consultants | Legal Advisors

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🚨 Paying Rent for Your Business Premises?You may be liable to pay 18% GST on Rent under Reverse Charge Mechanism (RCM) —...
23/05/2026

🚨 Paying Rent for Your Business Premises?

You may be liable to pay 18% GST on Rent under Reverse Charge Mechanism (RCM) — even when your landlord does not charge GST!

⚠️ Many businesses are unknowingly missing RCM compliance on rented properties, leading to interest, notices, and penalties.

📌 Check immediately:
✅ Is your landlord registered under GST?
✅ Is the property used for business purposes?
✅ Are you paying GST under RCM wherever applicable?
✅ Have you claimed eligible ITC?

💡 One missed compliance can turn into a costly tax exposure.

Swipe through to understand:
🏢 When GST on Rent is payable under RCM
📑 Compliance requirements
💰 ITC eligibility
⚖️ Key legal provisions
📌 Practical examples

Don't wait for a GST notice to find out.

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📢 GSTN Advisory Update – Major Changes in E-Way Bill System (20.05.2026)🔹 1. "Ship To GSTIN" Now MandatoryIn Bill-To / S...
22/05/2026

📢 GSTN Advisory Update – Major Changes in E-Way Bill System (20.05.2026)

🔹 1. "Ship To GSTIN" Now Mandatory
In Bill-To / Ship-To transactions:
✅ "Ship To GSTIN" must be mandatorily captured while generating E-Way Bill.
✅ If consignee is unregistered, enter "URP" in the Ship To GSTIN field.

🔹 2. New E-Way Bill Closure Facility Introduced
GSTN has introduced a voluntary E-Way Bill Closure Facility to enable closure of EWB after delivery of goods.

Who can close the EWB?
✅ Supplier
✅ Recipient
✅ Transporter
✅ Driver / Authorized Person through registered mobile number

Closure can be done:
✔ EWB-wise
✔ Date-wise
✔ Same day of delivery or next day after delivery.

🔹 3. Mobile-Based Closure Facility
A separate mobile number can be provided for EWB closure.
The authorized person can close EWB through OTP verification using the E-Way Bill Portal.

🔹 4. API & ERP Changes
GSTN has released updated APIs in Sandbox Environment.

📅 Production deployment scheduled from 15 June 2026.

ERP Vendors, GSPs, ASPs and API Integrators must:
✔ Update API specifications
✔ Complete Sandbox testing
✔ Modify ERP configurations before rollout.

🔹 Action Required
✅ Review new EWB workflow
✅ Update ERP systems
✅ Train users & logistics teams
✅ Ensure compliance before implementation date.

⚖️ SAXENA LEGAL ASSOCIATES LLP⚖️
Advocates | Tax Consultants | Legal Advisors
GST • Income Tax • Company Law

📱 Instagram:
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Address

Office No. UGF-08, Cine Grand Apartment, Old Jai Bharat Cinema, Near Hari Om Mandir, Quinton Road, Lalbagh
Lucknow
226001

Telephone

+918470834134

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