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UNQUALIFIED TAX PRACTITIONERS A HIDDEN THREAT TO THE BUSINESS

In today’s business world, most companies rely on accountants and auditors to manage their taxes and finances. But hiring unqualified or semi-qualified practitioners can create serious problems — sometimes even leading to legal battles. A recent judgment by Justice Krishnan Ramaswamy of the Madras High Court highlighted this issue. The case involved a small business […]

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Judicial Necessity for Simplified GST Registration under GST 2.0 (Effective from 1 November 2025)

The introduction of the simplified GST registration scheme from 1 November 2025 under the GST 2.0 reforms was not a sudden policy move. It has been brought in after years of practical difficulties, court cases, and administrative delays faced by genuine taxpayers across India. 1. Background – Why a Change Was Needed Since the introduction

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