Ritesh Arora & Associates

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Ritesh Arora & Associates Expert CA firm specializing in GST Litigation & Indirect Tax. We offer full-service support for Accounting, Audit, & Advisory.

Empowering businesses, startups & individuals to stay compliant and grow. Welcome to Ritesh Arora & Associates! We are a multidisciplinary Chartered Accountancy firm founded to make complex financial matters simple, practical, and clear. Our mission is to be your trusted growth partner. We empower businesses, startups, and professionals by simplifying tax and compliance, delivering strategic solutions, and sharing knowledge that helps you make confident decisions. While we are recognized specialists in GST Litigation & Indirect Taxation, we provide a comprehensive, 360-degree suite of services to cover all your financial needs. Our Core Services

Expert Tax & Litigation Support
•GST & Customs: Full-service support from registration and compliance to refunds and litigation before all authorities.
•Direct & International Tax: Strategic corporate tax planning, individual advisory, and specialized NRI/expatriate taxation.
•Litigation & Representation: Your expert advocates in GST, Income Tax, Customs, and Corporate Law disputes. Accounting, Audit & Assurance
•Accounting & Bookkeeping: End-to-end accounting, financial statements, MIS reporting, reconciliations, and payroll processing.
• Audit & Assurance: Risk-based statutory, tax, internal, forensic, and special audits. Strategic Growth & Advisory

•Outsourcing & Virtual CFO: Your complete, outsourced finance department, providing strategic insights and financial management.
•Business Setup & Regulatory: Guiding startups and established entities with incorporations, structuring, and FEMA/RBI compliance.
•Advisory, Valuation & Transactions: M&A advisory, due diligence, business valuation, and financial modelling.
•Funding & Deal Support: Assisting with PE/VC funding, IPO planning, capital restructuring, and project finance. Our Edge: Why Choose Us?
✅ Specialized Expertise: Deep, proven experience in the complexities of GST and litigation.
✅ Partner-Led Approach: You get personalized, hands-on attention from our senior partners.
✅ Full-Service Capability: From your daily bookkeeping to a complex M&A deal, we handle it all.
✅ Knowledge Leadership: We are the authors of the "GST Gavel – A Litigation Guide," a trusted industry handbook. Meet Our Leadership
Our team is led by:
•CA Ritesh Arora (Senior Partner | GST Litigation Specialist | Author)
•CA Diksha Arora (Senior Partner | Vice Chairperson, ICAI Amritsar Branch)

Ready to simplify your finances and focus on growth? Send us a message to schedule your consultation.

Can a business claim a GST refund when its eligible inputs attract higher GST rates than its finished products?In The Co...
22/10/2026

Can a business claim a GST refund when its eligible inputs attract higher GST rates than its finished products?

In The Commissioner of CGST & Central Excise, Kolkata North Commissionerate v. M/s. Amrit Crafts Private Limited, GSTAT Kolkata examined the eligibility of an inverted duty structure refund under Section 54(3)(ii) of the CGST Act. The Tribunal held that refund is admissible where higher-taxed eligible inputs, such as chemicals, dyes and consumables taxed at 12% and 18%, result in accumulated Input Tax Credit (ITC), while the processed fabric attracts GST at 5%.

Key Highlights
• Higher-taxed eligible inputs can result in accumulated ITC eligible for refund under the inverted duty structure.
• The Tribunal distinguished Circular No. 135/05/2020-GST from the facts of the case.
• Re-computation under Rule 89(5), after substantive refund eligibility is established, was held to be consequential implementation rather than a prohibited remand under Section 107(11).
• GSTAT Kolkata dismissed the Revenue’s appeals and upheld the appellate orders.

TDS Challan Cross-Year Utilisation: Important Income Tax ClarificationIncome Tax India has clarified that cross-year uti...
21/10/2026

TDS Challan Cross-Year Utilisation: Important Income Tax Clarification

Income Tax India has clarified that cross-year utilisation of TDS challans is permitted within the specified range of ±1 Tax Year. The cross-Tax-Year challan correction facility is currently under development and is expected to be made available shortly on the Income Tax portal.

Key Highlights
• Cross-year TDS challan utilisation is permitted within the specified range.
• The cross-Tax-Year challan correction facility is under development.
• TDS deductors should verify challan details and monitor official Income Tax portal updates.

Can criminal proceedings under the Bharatiya Nyaya Sanhita (BNS), 2023, continue for an alleged GST default when proceed...
20/10/2026

Can criminal proceedings under the Bharatiya Nyaya Sanhita (BNS), 2023, continue for an alleged GST default when proceedings have already been initiated under the special GST laws?

In Kapil Chugh v. State of U.P. & Another, the Allahabad High Court held that parallel BNS proceedings for the same alleged GST default could not be sustained in the circumstances of the case. The Court set aside the charge-sheet, cognizance order and consequential proceedings against the applicant.

Key Takeaways
• Special GST laws provide a statutory framework for tax determination, recovery, penalties and prosecution for specified offences.
• Sections 4 and 5 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, preserve the operation of special laws and their prescribed procedures.
• The ruling does not grant blanket immunity from general criminal law where independent offences, such as cheating or forgery, may be established.

Wishes everyone a Happy Dussehra.May this auspicious festival remind us that truth triumphs over evil and righteousness ...
20/10/2026

Wishes everyone a Happy Dussehra.

May this auspicious festival remind us that truth triumphs over evil and righteousness always prevails. May your life be filled with peace, prosperity, success, and new beginnings.
Wishing you and your family a joyful and prosperous Dussehra.

Can advocate-client privilege prevent a search under Section 67(2) of the CGST Act when an advocate’s personal involveme...
19/10/2026

Can advocate-client privilege prevent a search under Section 67(2) of the CGST Act when an advocate’s personal involvement in the matter under investigation is suspected?

In Puneet Batra v. Union of India & Ors., the Delhi High Court held that advocate-client privilege does not create an absolute bar against a search where prima facie material indicates the advocate’s involvement beyond providing legal advice. However, genuinely privileged communications and unrelated client information remain protected.

Key Highlights:
An advocate’s professional status does not automatically prevent a search under Section 67(2).
Advocate-client privilege is not an absolute shield where the advocate’s own conduct is under investigation.
Examination of seized electronic data must remain limited to material relevant to the investigation.
Genuinely privileged communications and unrelated client information must remain protected.

19/10/2026

We are pleased to share the October 2026 Edition of the Case Law Compendium, authored by CA Ritesh Arora, Partner, Ritesh Arora & Associates.

This edition covers important recent judicial developments in GST litigation and adjudication, including:
• GST search and investigation
• GST appeals and pre-deposit requirements
• Inter-State movement of goods and detention proceedings
• Limits of adjudication and validity of GST proceedings
• Liability of legal representatives of deceased taxpayers
• Search of advocates’ premises and advocate-client privilege
• GST offences and criminal proceedings

The Compendium combines case law with practical analytical comments, focusing on what these judgments mean for GST litigation and representation.

Wishing everyone a blessed Maha Navami.May the divine blessings of Maa Durga inspire us with courage, wisdom, and inner ...
19/10/2026

Wishing everyone a blessed Maha Navami.

May the divine blessings of Maa Durga inspire us with courage, wisdom, and inner strength to overcome challenges and move forward with faith and determination. On this auspicious occasion, may positivity, prosperity, and peace fill every home, and may the spirit of truth and righteousness guide us towards a brighter future.

Can the same GST officer conduct an audit under Section 65 and subsequently adjudicate tax liability under Section 73(9)...
17/10/2026

Can the same GST officer conduct an audit under Section 65 and subsequently adjudicate tax liability under Section 73(9) of the KGST Act?

In M/s. Sali Basavaraj S/o. Sharabayya v. State of Karnataka & Ors., the Karnataka High Court held that the same officer performing both roles creates a reasonable apprehension of bias and violates the principles of natural justice.

Key Highlights:
• The same officer conducted the GST audit under Section 65 and adjudicated the tax liability under Section 73(9).
• The overlapping roles created a reasonable apprehension of bias.
• The Court quashed the adjudication order and directed the matter to be decided by a different proper officer.
• Independent adjudication is essential to uphold the principles of natural justice.

Wishing everyone a very Happy Durga PujaMay Maa Durga bless you and your family with happiness, prosperity, good health,...
17/10/2026

Wishing everyone a very Happy Durga Puja

May Maa Durga bless you and your family with happiness, prosperity, good health, success, and peace. May this auspicious festival bring new beginnings, renewed strength, and joy to every home.
Wishing you a blessed and prosperous Durga Puja.

Punjab OTS Scheme 2025: Deadline Extended to 30 November 2026The Government of Punjab, Department of Excise and Taxation...
16/10/2026

Punjab OTS Scheme 2025: Deadline Extended to 30 November 2026

The Government of Punjab, Department of Excise and Taxation, has extended the deadline for filing applications under the Punjab One Time Settlement (OTS) Scheme for Recovery of Outstanding Dues, 2025, providing eligible taxpayers and businesses with additional time to explore settlement options.

Key Highlights:
• Revised Deadline: 30 November 2026
• Scheme: Punjab One Time Settlement Scheme for Recovery of Outstanding Dues, 2025
• Issuing Authority: Department of Excise and Taxation, Government of Punjab
• Order Reference: Endst. No. PS/FCT/2026/193, dated 9 October 2026

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SCO 91, 4th Floor, B-Block, Ranjit Avenue
Amritsar
143001

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Monday 9am - 6pm
Tuesday 9am - 6pm
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm
Saturday 9am - 6pm

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