Commercial GST Judicial Precedents By Madhukar N Hiregange, Sudhir V. S., Anil K. Bezawada, Venkata Prasad P Edition June 2023

Madhukar N Hiregange :CA. Madhukar N. Hiregange. Senior Partner Hiregange & Associates LLP having 16 offices in India specialized in Indirect Taxes Reviews/ FTP Consultancy litigation as well as value-added audits. Jointly Authored 28 books in Central Excise, Service Tax, Karnataka VAT, IDT audits & GST. 3 GST books slated for release in 2021. In the last 15 years on a mission to create committed professional leaders. Has encouraged / fostered 130 + leading professionals in Industry and Practice to take up ethical practice in IDT. Striving to be a “thought leader”. Has been active in the field of spreading awareness through articles and workshops (physical & online) Active in online replies and contributes on several professional site like – Taxsutra, hiregangeacademy.com., linked in, facebook, youtube, etc. Contributed to the nation by volunteering 6 years to the Central Council of ICAI. Involved in efforts to make the Indirect Tax laws in India simple, certain and fair and creating an awareness of the potential of knowledge of Indirect Taxes in India. Managing Trustee – Empower Education Foundation for the past 15 years supported the education of about 1300 lesser privileged students. Knowledge partner to Hiregange Academy which is an employability and knowledge initiative served 4000 to enhance their capability mainly in IDT. Believes in “Value Based Practice and Life”.

Sudhir V. S. :He is a Senior Partner at the same firm qualified chartered accountancy in 2006 and done his Entrepreneurship development Programme at Indian Institute of Management – Ahmedabad (IIM-A) and Law from Osmania University. He has served across all industries specialisation being real estate sector.

He is actively involved in contributing articles for professional institutes like ICAI, ICSI, AIFTP and branches of ICAI and has also presented papers at professional seminars Has co-authored sectoral book on “Real Estate” published by Bloomsbury. Co-author of the Practical Guide to Service Tax and jointly compiled GST Tariff and How to Tackle Service Tax Problems, published by Bharat Law House. He is a Managing Committee member of Federation of Telangana Chamber of Commerce and heads the GST and Customs committee. Permanent Invitee of FICCI Telangana State Steering Committee and a past member of Regional Advisory Committee of Central Excise & Service Department, Hyderabad

Anil K. Bezawada :Presently enrolled as an Advocate with Andhra Pradesh Bar Council and appearing before Andhra Pradesh High Court to represent the taxpayers. He was a Partner in M/s. H N A & Co. LLP (Formerly M/s. Hiregange & Associates LLP). Completed the CA in the year 2011. Also, a qualified Cost & Management Accountant. He completed his Post Graduation in Law from Andhra University Campus in Business Laws.
He is specialized in consultation, audit and litigation in GST, Customs, Excise, Service Tax including Foreign Trade Policy, EOU’s and SEZ’s. He appears before all GST authorities under Indirect Taxes, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to represent taxpayers.
Presently he is Managing Committee member of The Vizagapatam Chamber of Commerce & Industry for the term 2020-22 & 2022-2024. Also, Managing Committee member of Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCI). Resource person for GST issues for various Trade Chambers & Export Promotion Councils.
He is also a Convenor of Economic Affairs & Taxation Taskforce-Confederation of Indian Industry (CII) Visakhapatnam ZoneVenkata Prasad P :

A Fellow Chartered Accountant and completed Bachelor of law from Osmania University. Appears before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and various Tax authorities. He is a faculty at ICAI, NACIN (training wing of Central GST), NI-MSME and has given lectures at various other trade & professional forums. He is a member and active participant of GST study circle at ICAI-Hyderabad branch. He is an active contributor of articles in ICAI Hyderabad monthly newsletter, GST law times, Taxguru, TMI, Caclubindia, and other professional forums. He is part of various books written on Service tax, GST.