Ashish Goel
@ashish-nujs.bsky.social
Lawyer. "True Indian". International tax law. Constitution. Alum @KingsCollegeLon, @wbnujskolkata. Old tweets being eaten up by termites
Sanctioning authority acts mechanically without independent application of mind. Absence of judicial warrant makes the law constitutionally suspect. It is true that High Courts may examine satisfaction or sanction, but judicial review occurs after intrusion has taken place. 8/8
August 22, 2025 at 7:32 PM
Sanctioning authority acts mechanically without independent application of mind. Absence of judicial warrant makes the law constitutionally suspect. It is true that High Courts may examine satisfaction or sanction, but judicial review occurs after intrusion has taken place. 8/8
These sweeping powers are being justified on the ground that law contains in-built safeguards. So-called safeguards are empty ritual in practice. Tax officer isn't required to disclose reasons to taxpayer. In many cases, belief formed during or after, search & seizure exercise. 7/
August 22, 2025 at 7:32 PM
These sweeping powers are being justified on the ground that law contains in-built safeguards. So-called safeguards are empty ritual in practice. Tax officer isn't required to disclose reasons to taxpayer. In many cases, belief formed during or after, search & seizure exercise. 7/
Law fails to withstand rigours of Puttaswamy. Social media accounts, for e.g., are not determinative of taxable income. Political dissent take place online and the law risks creating a chilling effect on political speech as taxpayers may self-censor for fear of surveillance. 6/
August 22, 2025 at 7:32 PM
Law fails to withstand rigours of Puttaswamy. Social media accounts, for e.g., are not determinative of taxable income. Political dissent take place online and the law risks creating a chilling effect on political speech as taxpayers may self-censor for fear of surveillance. 6/
Several decades ago, a five-judge Bench of the Supreme Court upheld the constitutionality of Section 132 while relying upon a decision handed down in the 1950s. These decisions do not stand in view of the nine-judge bench decision of the Supreme Court in K.S. Puttaswamy. 5/
August 22, 2025 at 7:31 PM
Several decades ago, a five-judge Bench of the Supreme Court upheld the constitutionality of Section 132 while relying upon a decision handed down in the 1950s. These decisions do not stand in view of the nine-judge bench decision of the Supreme Court in K.S. Puttaswamy. 5/
The law extends traditional physical search powers to permit direct digital access, thereby significantly enlarging the scope of state intrusion into personal informational domains. This expansion raises immediate constitutional concerns. 4/
August 22, 2025 at 7:31 PM
The law extends traditional physical search powers to permit direct digital access, thereby significantly enlarging the scope of state intrusion into personal informational domains. This expansion raises immediate constitutional concerns. 4/
New law empowers tax authority to enter and search any place where computer system is located. "Computer system” is defined to include “virtual digital space,” covering personal and professional communications platforms, social-media accounts etc. 3/
August 22, 2025 at 7:31 PM
New law empowers tax authority to enter and search any place where computer system is located. "Computer system” is defined to include “virtual digital space,” covering personal and professional communications platforms, social-media accounts etc. 3/
Power to conduct search, seizure already delineated in section 132 of 1961 Act. One would’ve expected govt undertaking task of overhauling a sixty-year-old law to align such powers with recent privacy jurisprudence. Instead, new law renders it even more draconian. 2/
August 22, 2025 at 7:30 PM
Power to conduct search, seizure already delineated in section 132 of 1961 Act. One would’ve expected govt undertaking task of overhauling a sixty-year-old law to align such powers with recent privacy jurisprudence. Instead, new law renders it even more draconian. 2/
Piece for The Leaflet theleaflet.in/press-freedo...
Revoking Reporter’s Collective’s non-profit status: How taxing philanthro-journalism aids majoritarianism
On January 28, 2025, The Reporter’s Collective, a New Delhi based association of journalists, which recently reported extensively on the Electoral Bonds sc
theleaflet.in
February 25, 2025 at 10:11 AM
Piece for The Leaflet theleaflet.in/press-freedo...
Naïve to view what happened to Reporters’ Collective as simply an income tax dispute. This is a majoritarian govt weaponizing tax law to financially jeopardize & cripple independent journalism, & send a chilling message to other non-profit media outfits which have refused to tow the government line.
February 25, 2025 at 10:10 AM
Naïve to view what happened to Reporters’ Collective as simply an income tax dispute. This is a majoritarian govt weaponizing tax law to financially jeopardize & cripple independent journalism, & send a chilling message to other non-profit media outfits which have refused to tow the government line.