In the high-stakes arena of Indian taxation, where law meets logic and numbers meet narratives, Abhishek Goyal has carved a niche as a strategist who sees beyond the balance sheet. A Fellow Member of the ICSI (FCS), an Advocate, and a prolific author, Abhishek brings over 15 years of experience to the table, specializing in the “sharp end” of tax law: litigation, searches, and complex appeals.
From the quiet classrooms of Ajmer to the intense courtrooms of tax tribunals, Abhishek’s journey is a blueprint for the modern professional. Today, as the head of Goyal Abhishek & Associates, he sits down with TheCconnects to discuss the 2026 tax landscape, the mindset of a leader, and how to navigate the digital transformation of the Indian tax system.
TheCconnects: Abhishek, thank you for joining us. Looking at your profile, you’ve managed everything from high-stakes tax search cases to writing books on emotional intelligence. Let’s start with your journey-how did the student from St. Anselm’s Ajmer become a leading tax litigation expert and “mindset” author?
Abhishek Goyal: Thank you for having me. My journey has been one of continuous evolution. It began with a traditional commerce background, but I quickly realized that numbers alone don’t tell the whole story of a business-the legal framework and the human mindset behind those numbers do.
Early in my career, particularly during my time at Chir Amrit Law Chambers, I was thrown into the deep end of search and seizure cases and complex ITAT appeals. I saw firsthand how even the most profitable businesses could struggle under a single aggressive tax notice. That realization drove me to start my independent practice in 2013. The “author” side of me was born out of observing these high-pressure environments; I saw that successful litigation isn’t just about knowing the law-it’s about having the emotional intelligence and the mindset to navigate crises.
TheCconnects: Who has influenced you the most during this 15-year climb?
Abhishek Goyal: Professionally, the senior mentors I worked with in my early years taught me the value of technical precision. In tax law, a single comma can change a liability by crores. Personally, I draw a lot of inspiration from the resilience shown by my clients.
However, if I look at my work as an author, my biggest influence has been the study of Emotional Intelligence. It sounds unconventional for a tax expert, but learning how to manage stress and belief systems has made me a better advocate in the courtroom and a better advisor to promoters who are facing the “nightmare” of a tax search.
TheCconnects: You’ve handled “search and seizure” cases for major corporate groups. What are the biggest challenges you face in such high-stakes litigation, and how do you overcome them?
Abhishek Goyal: The biggest challenge is the information asymmetry and the panic factor. When a search happens, the business owner is often in shock. My job is to be the “calm in the storm.”
I overcome this by focusing on Strategic Evidence Management. We don’t just react to notices; we build a narrative supported by law. Whether it’s an appeal before the CIT(A) or ITAT, the key is to simplify the complex. I always tell my team: “Don’t just cite the law; explain the commercial reality behind the transaction.” When you show the department that a transaction had a valid business purpose, you’ve already won half the battle.
TheCconnects: What are the three most critical lessons you’ve learned from your professional career?
Abhishek Goyal: 1. Proactive is cheaper than Reactive: A small advisory fee today can save you a massive litigation cost tomorrow. 2. Reconciliation is King: In the GST era, if your data in various forms (GSTR-1, 2B, and 3B) doesn’t match, you are effectively inviting a notice. 3. Credibility is your best Asset: Your reputation for technical accuracy with tax officers is what actually closes cases.
TheCconnects: It’s now 2026. The digital tax landscape in India has become incredibly automated. What do you see as the biggest challenge for brands in this “AI-monitored” era?
Abhishek Goyal: The biggest challenge is “Algorithmic Vulnerability.” The GST portal is no longer just a filing tool; it’s an active surveillance system. With the changes introduced in January 2026, the portal now automatically triggers alerts for even minor mismatches.
For brands, the “human error” margin has effectively vanished. If your supplier fails to file, your credit is blocked instantly. The challenge isn’t just “paying tax”; it’s managing a supply chain where every partner must be tax-compliant. Compliance has moved from the back-office to the front-line of business strategy.
TheCconnects: Let’s talk about a major relief for taxpayers this year. You’ve been vocal about the GSTR-3B changes regarding interest calculation. How does this benefit business cash flow?
Abhishek Goyal: This is a huge win for common sense. From January 2026, the system finally acknowledges that if you’ve already put money in the “cash ledger,” you shouldn’t be penalized for interest. Previously, even if you had the cash ready but filed late, you were charged interest on the full amount.
Now, interest is calculated only on the net shortfall. If you have ₹1,00,000 tax and you deposited ₹40,000 in your cash ledger before the due date, you only pay interest on the remaining ₹60,000. I advise my clients to use the cash ledger as a “treasury discipline”-it directly reduces your interest outgo.
TheCconnects: Another technical shift in 2026 is the “Tax Liability Breakup Table” in GSTR-3B. How does this address typical “pain points” for your clients?
Abhishek Goyal: In the past, reporting taxes from previous periods in a current return was a manual process that often led to confusion and audits. This new table is auto-populated based on your GSTR-1 data.
This addresses the pain point of Period-wise Traceability. It prevents the department from claiming you “suppressed” sales when you were simply correcting an old error. It makes the tax return a more accurate reflection of history, which reduces the chance of receiving “Scrutiny Notices” later on.
TheCconnects: You have written five books, including Mindset of a Champion and Advance Emotional Intelligence Blueprint. Why does a tax expert spend so much time on “mindset”?
Abhishek Goyal: Because most businesses don’t fail because of poor revenue-they fail because of poor planning and panic. When a client comes to me with a tax search notice, they are at their lowest point. My books are my way of saying: “Your current situation is a chapter, not the whole book.” If I can help a promoter fix their mindset, they can fix their business. I believe in a Holistic Advisory-protecting the wallet with tax law and the mind with emotional intelligence.
TheCconnects: You’ve answered over 2,500 queries on CAclubindia and run a YouTube channel. What do you do in your limited free time to “unplug”?
Abhishek Goyal: Writing is my way of unplugging. It’s a different kind of mental exercise from analyzing GST Sections! I also spend time on research for professional committees. But honestly, even in my free time, I love “simplifying.” Whether it’s a complicated life lesson or a new tax circular, making it easy for someone else to understand is what truly recharges me.
TheCconnects: Finally, what is your advice for aspiring entrepreneurs and tax professionals looking to enter this industry in 2026?
Abhishek Goyal: For entrepreneurs: Respect the compliance calendar. In 2026, the GST portal is your most unforgiving business partner. Build your tax team before you build your sales team.
For young professionals: Don’t just be a technician; be a strategist. Don’t just file returns; learn the law behind the return. The future belongs to those who can bridge the gap between “Tech” (AI tools) and “Thought” (Interpretation and Strategy).
TheCconnects: Abhishek, great insights-thank you. Where can readers learn more or reach you?
Abhishek Goyal: Thank you. Readers can find practical guides on my YouTube channel The Tax Express, follow my writings in professional journals, or reach out through my practice Goyal Abhishek & Associates for consultations.
