Profile
Maarij Ahmad is an Associate at Metalegal Advocates and advises clients on indirect taxation, customs laws, and regulatory disputes. His practice focuses on GST and customs litigation, tax advisory, and regulatory compliance matters.
He regularly assists clients in matters involving tax demands, input tax credit disputes, allegations of tax evasion, customs duty disputes, and enforcement actions initiated by tax authorities. His experience includes advising clients on contentious and non-contentious tax matters across a range of industries.
Known for his analytical approach and strong understanding of regulatory frameworks, Maarij assists clients in navigating complex tax disputes and compliance-related challenges.
Education
BBA LLB (Hons.)- Business Law, NMIMS School of Law, Mumbai
Professional Affiliations
Bar Council of Delhi
Practice
Tax Law
Key Assignments
Advising and assisting clients in GST litigation involving tax demands, input tax credit disputes, and enforcement proceedings.
Assisting clients in customs disputes involving duty demands, penalties, export-related issues, and regulatory investigations.
Supporting writ proceedings challenging provisional attachment orders and other coercive actions initiated by tax authorities.
Advising clients on GST compliance issues, registration-related disputes, and regulatory obligations.
Assisting clients in appellate proceedings arising under GST and customs laws.
2025-05-09
4
min read
NCLAT Clarifies: CoC’s Commercial Wisdom Not Fettered by Regulation 39(1A); Challenge Mechanism Optional, Not Compulsory
The NCLAT has reaffirmed the commercial supremacy of the CoC in insolvency proceedings. The Tribunal clarified that Regulation 39(1A) of the CIRP Regulations limits only the resolution professional, not the CoC, and held that procedural mechanisms like the challenge process are facilitative, not mandatory. This judgment reinforces creditor autonomy and balances procedural compliance with commercial pragmatism.
2025-03-27
4
min read
ITAT Chennai Clarifies Non-Taxability of Accrued Interest on NPA for Co-operative Banks
In a pivotal decision, the ITAT Chennai held that accrued interest on non-performing assets (NPAs) is not taxable for co-operative banks if not credited to the profit and loss account, in compliance with RBI guidelines. This ruling reinforces the legal principle that RBI norms on income recognition, under Section 45Q of the RBI Act, override the provisions of the Income-tax Act, even prior to the 2018 amendment to Section 43D.
2025-04-28T11:15:57.407Z
3
min read
Supreme Court: Affirms Limits on Section 153C Reassessment Powers under the Income-tax Act
SC upholds HC’s ruling that s. 153C reassessments must be backed by specific incriminating material for each assessment year.