This blog is written by Adv. Varsha Singh. She is a Supreme Court and High Court lawyer with over a decade of experience in litigation, arbitration, and corporate advisory, offering strategic and result-driven legal solutions across diverse practice areas.

Introduction

Walking through a fine line has always been a struggle for domestic law, protecting those who are actually vulnerable and preventing the law itself from being misused as a weapon. This balance is nowhere delicate than in matrimonial disputes. Allegations of cruelty or harassment can change someone’s life, not just of the one who complained but also for the one against whom these allegations are made, including their family. 

Let’s be honest; the law is implemented to provide justice. But not every complaint is honest and just. The judiciary has begun to acknowledge that. The concern here is that some complaints may be exaggerated or retaliatory. This places an unnecessary burden on the accused.

Allegations of all shapes and sizes must come with a statutory warning. In this case of Rajesh Chaddha v. State of Uttar Pradesh (2025), the Apex Court stressed this very aspect. It required that allegations of cruelty need to be specific, substantiated and contextual.

In this landmark moment on Men’s Rights in domestic cases unfolds a very important question: who will justice stand with?

Rethinking Section 498A: protection or punishment?

Section 498A of the Indian Penal Code was legislated in 1983. It was designed to protect the married woman from cruelty, harassment and dowry abuse. At the time, this law was considered progressive. It offered criminal remedies to women within their own homes. However, over the years, this section has been misused extensively. The shield has turned into a weapon by involving the husband as well as his relatives in prolonged litigation.

A case study cited by the Times of India (2025) found serious gaps between accusations and proof. Between 2017 and 2022, only 1% of 498A cases resulted in convictions.

In 2014, the Supreme Court of India warned against ‘automatic arrests.’ The SC observed in  Arnesh Kumar v. State of Bihar (2014) that section 498A became a powerful weapon for resentful partners. Citing Section 41 of the CrPC, police were directed to follow due process. Arrests were only to be made with reasonable satisfaction and verification of evidence.

The same concept has been allowed to seep through in Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Section 35 of BNSS mirrors the old Section 41 of CrPC. It reinforces judicial caution against arbitrary detentions in domestic cruelty cases. Thus, assuring us safeguards and protection.

This is not a failure of law but how it is implemented. The law has always been applied with bias, although it was crafted with empathy. What is supposed to protect us is sometimes used to punish us. Thus, showing how emotion can overtake fairness.

Interpreting the court’s reasoning on Rajesh Chaddha Judgment (2025)

The SC reignited the debate on the interpretation of allegations of cruelty in matrimonial disputes. The wife had filed a complaint of mental and physical harassment by her husband and his family. Upon judicial scrutiny, the allegations were found to be baseless and uncorroborated by any evidence. 

The court held that ‘cruelty’ cannot be interpreted in isolation. The prosecution’s case lacked specificity, dates or circumstances to prove cruelty. The wife relied on general accusations and emotional narratives. The court held it was insufficient to sustain a conviction.

The SC observed, “The term ‘cruelty’ is subject to rather cruel misuse by the parties, and cannot be established simpliciter without specific instances, to say the least. The tendency of roping these sections, without mentioning any specific dates, time or incident, weakens the case of the prosecution, and casts serious suspicion on the viability of the version of a complainant.”

The precedent of Preeti Gupta v. State of Jharkhand (2010) was followed in this case. It was noted that a serious re-examination of Section 498A was necessary. The said Section was being misused time and again.

Rajesh Chaddha v. State of Uttar Pradesh goes further. It enunciates the emerging doctrine of ‘Context Cruelty’ emphasised by various legal commentators. The court must discriminate between genuine domestic cruelty cases from marital discord.

With this new interpretation, a positive path was paved by the Apex Court. It marked a move toward greater evidentiary examination and judicial stability. Thus, reinforces fairness and justice to the victim.

What stands out in this judgment isn’t just the acquittal but the insistence of the Court on evidence-based reasoning. How emotional narratives should be dealt with is redefined in this judgment. This is a subtle shift, but it may redefine how, in matrimonial cases, emotions cannot substitute for proof.    

“Contextual cruelty”: an emerging doctrine

Rajesh Chaddha’s acquittal in this case leads to judicial evolution. Evidence and context were highlights in this judgment. Thus, leading to the emergence of the doctrine of ‘Contextual Clarity’. The courts have forever relied on the complainant’s testimony. This new approach has emerged with the intent to protect. Although this may lead to a greater presumption of guilt than presumption of innocence. 

Contextual Clarity doctrine helps the judge to see beyond the narrative. The totality of circumstances, including the nature of the relationship, allegation timing, evidence of provocation and retaliatory motives, needs to be judged too. False complaints harm the accused as well as dilute credibility. Now, the court has redefined how matrimonial wrangles are to be decided. 

K. Subba Rao v. State of Telangana (2018) and Social Action Forum for Manav Adhikar v. Union of India (2018) reflect the same predicament. The court emphasises the need for procedural fairness in handling domestic disputes assertions.  

In the Social Action Forum, the court directed the Family Welfare Committees to examine complaints before arrests. This may help prevent misuse of the section. Therefore, the doctrine performs a dual function:

• To preserve the integrity of the law designed to protect women. It will help ensure that they are not trivialised through false use. 
• Reinforcement of due process; protection of men and their families; ensuring laws are not used as a tool of vengeance.

What should be the new approach for legal practitioners?

The court has developed the usage of Section 498A. In the complaint of such cases, it should now focus on exhibiting 

       i.         discrepancies, 

     ii.         lack of specifics, or 

    iii.         contextual dubieties in the complaint. 

These complaints must be supported by tangible evidence. Therefore, Contextual Clarity doesn’t weaken the protection granted to women. Rather, it equalises the use and misuse of the section by granting protection to both men and women. 

The judicial balance between the truth and the false

The constant efforts of the judiciary have been proven by the ruling of this case. The court is successful in reinforcing the balance between genuine victims and false complaints. The court reinstated the legislative intent behind anti-cruelty laws. Yet, the implementations of these provisions often risk overreach. 

The Apex Court in Arnesh Kumar v. State of Bihar (2014) warned against the routine arrest. Notably, it held that no arrest be made without reasonable satisfaction about the genuineness of the allegations. Liberty must not be sacrificed at the bench of accusation. The court gave directions to prevent the superfluous arrest of men and their family members. 

The judgment given in Rajesh Chaddha’s case was that emotions should not form the foundation of criminal liability. Vague allegations by the prosecution and discreditation of genuine claims of abuse were acknowledged. The courts should use their inherent powers (Section 482 BNSS, formerly Section 438 CrPC) to quash malicious proceedings. This, in turn, will help to protect the rights of the accused in trials based on false accusations. 

A Similar judgment was pronounced in State of Madhya Pradesh v. Jogendra Singh (2022). Held, false accusations do not weaken the need to protect real victims of domestic cruelty.

The challenge here is how to discriminate between the two? Now that’s the task of the judiciary, by involving evidentiary discipline.

What is the takeaway here for legal practitioners?

• Fairness, precision and respect for due process must be practised by the parties to the case. 
• The defence should focus on contextual scrutiny and corroborating evidence. 
• The complainant’s lawyer must ensure those allegations are backed by substantial proof.

Men’s rights & legal practice

The perspective is now evolving. There is more than a clarification of procedural fairness. We can sense a jurisprudential shift toward gender-neutral accountability. Cruelty laws have always been misused and abused. Therefore, the judiciary was compelled to rethink the coexistence of protection with impartiality.

The court upheld men’s rights with this judgment. It recognised the harassment faced by men in cruelty cases. Those exaggerated claims may lead to devastating personal and professional consequences. Employment issues, mental health issues, and a lowered reputation are just a few. The Apex Court mandated strict proof of allegations, thereby restoring the balance. Men can be victims too!

Practical insights for lawyers

Precise allegations

The Defence can now confidently sustain prosecution and argue that vague allegations are insufficient. The courts can use section 482 to squash petitions for not producing any corroborative evidence. 

Evidence-driven strategy

Practising lawyers should focus on gathering material evidence. For example, medical records, witness statements, and communications instead of testimonials. 

Advisory role

Advice on exaggerated complaints should be provided. As it may weaken the credibility of genuine cases. Accused clients should cooperate with investigation procedures and avoid retaliatory litigation.

Encouragement of ADR

In matrimonial disputes, the judge indirectly fortifies alternative dispute resolution (ADR). This can be used as an opportunity by lawyers to promote meditation. It will help in preserving family dignity and reducing the burden.

Impact on investigation

Now, police are under great caution before registering FIRs or making arrests in cruelty cases. The defence lawyer can invoke the precedents set in the Arnesh Kumar and Rajesh Chaddha cases to challenge arbitrary actions.

Policy-wise, the judgment backs the ongoing dialogue on gender parity in India. It pleads that compassion must not turn into prejudice. Sympathy is not a knife to turn into innocent backs. India’s constantly evolving criminal jurisprudence represents a step toward procedural equivalence. A move to embolden the moral authority of laws protecting women.

Reflective viewpoint

Rajesh Chaddha’s ruling is a sign of judicial development. Our view and standpoint here must be very clear. Some may view it as anti-women. It should be seen as an anti-abuse verdict.

How can we say this?

In this case, the Court has not diluted the protection, but we can say it has purified it. Every false case undermines the case of the real victim. This ruling reminds the system to discriminate between vengeance from genuine suffering.

After all, the goal isn’t to favour men over women but to protect the truth.  

Conclusion

There is a jurisprudential shift by the Supreme Court in this case. The Court has come to recognise the rights of men in domestic dispute cases. The court has insisted that the allegations be specific, contextual and backed by concrete evidence. Now there is less weightage on testimonials. 

Rajesh Chaddha’s ruling shall help in safeguarding men against false and frivolous complaints. Thus, ensuring that men are not unjustly harassed while protecting genuine victims. This approach has stemmed fairness and justice and created equality. 

This judgement highlights the need for corroborated evidence, thorough investigation and judicial scrutiny. This is a positive message set out for legal practitioners, policymakers and society at large. India continues to refine its domestic law system. We need a system that protects the innocent, empowers justice to victims and upholds our judiciary.  

The real question to ask is: How can we implement laws to shield victims and not use the laws as weapons for vendettas?

Frequently Asked Questions (FAQs)

1. How shall “Contextual Cruelty” affect settlement discussions?

This new doctrine will help judges and lawyers to see allegations in full context. It may separate real issues from the exaggerated ones. Hence, settling disputes quickly and reasonably without unnecessary legal battles. 

2. Will the Rajesh Chaddha judgment influence future legislative reforms on domestic violence laws?

Yes, it may be focusing on clarity, context, and solid evidence. The judgment sets an example for lawmakers to follow when reflecting on domestic violence or cruelty laws. Future changes may include gender-neutral rules, clear procedures and strict complaint requirements. Thereby, aiming to prevent misuse while protecting the real victims.

3. Will there be implications for cross-border or international domestic dispute cases involving Indian citizens?

There could be! Usually, Indian courts apply local legal principles in cases that involve other countries, like harassment, custody or maintenance. The court should focus on the contextual evidence with judicial scrutiny. Thereby influences how courts handle international cases, making sure that the decision is fair for those who also stay overseas.    

References

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Despite eight years since GST implementation, no official government statistics exist on registered GST Practitioners, even though the legal framework and registration process are well-established. However, industry data reveals approximately 1.3 million tax professionals (formal and informal) now serve India’s 15.2 million GST taxpayers, with the consulting market estimated at $7+ billion annually. The sector is dominated by 159,557 practicing Chartered Accountants alongside hundreds of thousands of unregistered consultants, growing at 8-11% annually since 2017.

This data gap contrasts sharply with comprehensive government reporting on GST revenue and taxpayer statistics. While the GST Network tracks registrations and collections meticulously, practitioner enrollment numbers remain unpublished across all government portals, reports, and statistical releases. Understanding this consulting ecosystem requires piecing together data from professional bodies like ICAI, market research firms, and industry analyses rather than relying on a single authoritative source.

Official GST Practitioner data: a conspicuous absence

The research revealed a striking finding: registered GST Practitioner statistics are not publicly available from any government source, despite the existence of a formal enrollment framework under Section 48 of the CGST Act, 2017. The GST Portal maintains a searchable database of individual practitioners through its “Find a GST Practitioner” tool, but aggregate enrollment numbers are never published.

Extensive searches across the GST Portal, GST Council, NACIN (National Academy of Customs, Indirect Taxes and Narcotics), CBIC (Central Board of Indirect Taxes and Customs), Ministry of Finance, and Press Information Bureau found detailed information about the registration process, eligibility criteria, and examination requirements—but zero statistics on total enrollments, state-wise distribution, or historical growth trends. This contrasts dramatically with GST taxpayer data, which is regularly updated and published with comprehensive breakdowns.

The GST Practitioner framework requires applicants to pass a NACIN-conducted examination within two years of enrollment, with exams held twice yearly since 2018. However, neither exam candidate numbers nor pass rates are publicly disclosed. The system recognizes multiple professional qualifications as eligible, including Chartered Accountants, Company Secretaries, Cost Accountants, commerce/law graduates, and retired government officials—yet no consolidated count exists across these categories.

Possible explanations for this data gap include separate tracking by Central and State authorities, making aggregation difficult, privacy considerations around individual practitioner data, administrative separation between enrollment and post-exam certification stages, and limited public interest compared to revenue collection metrics that dominate GST reporting.

Chartered Accountants: the backbone of formal GST consulting

The Institute of Chartered Accountants of India (ICAI) provides the most concrete professional data available. As of February 2025, ICAI reports 407,629 total members, making it the world’s largest or second-largest accounting body. Of these, 159,557 hold Certificates of Practice (39.1%), representing the core of formal GST consulting capacity.

These practicing CAs operate through 98,967 registered firms: 68,125 proprietary firms (68.8%), 27,051 partnership firms/LLPs (27.3%), and 3,791 sole practitioner firms (3.8%). While ICAI does not publish specific breakdowns of members by practice area, industry analysis suggests 70-80% of practicing CAs provide tax services including GST compliance, returns, audits, and advisory work.

ICAI’s response to GST implementation has been comprehensive. The organization conducted training for over 2,000 government officers in GST programs during 2023-24 alone, delivered 160+ batches of its Certificate Course on GST since 2017, and organized 1,432 CPE (Continuing Professional Education) programs on GST in 2023-24—the largest topic category. Publications include 262+ editions of GST Updates and 57+ e-newsletter editions.

The CA profession has experienced strong growth since GST implementation: 31,946 new CAs qualified in 2024, the highest number since COVID-19, contributing to annual membership growth of 7-8%. ICAI’s ambitious target of 30 lakh (3 million) CAs by 2047 would require 130,000 new qualifications annually—four times the current rate—indicating recognition of massive future demand.

Government recognition of CAs in the GST ecosystem is formal and extensive. CAs are specifically authorized as representatives under Section 116(2) of the GST Act, 2017, eligible to conduct GST audits, and required to certify annual returns (GSTR-9C) for businesses exceeding ₹5 crore turnover. Hon’ble Vice-President of India at GloPAC 2023 specifically recognized CAs’ role in transforming GST from being perceived as complex to becoming a “Good and Simple Tax.”

Market size estimates: a $7+ billion industry serving 15 million taxpayers

Industry research and market analysis provide estimates where government data is absent. The Indian tax consulting market was valued at $6.5 billion (₹42,500 crore) in 2017, growing 9% to $7.1 billion in 2018 primarily due to GST implementation. A 2017 Consultancy in analysis projected that serving approximately 9 million companies under GST jurisdiction would require 1.3 million new tax consultants.

By 2024-25, the Big Four accounting firms alone (Deloitte, EY, PwC, KPMG) generated combined revenues of ₹38,800 crore (~$4.7 billion) in FY24, projected to exceed ₹45,000 crore (~$5.4 billion) in FY25. Their consulting services, including tax advisory, accounted for over ₹25,000 crore of this total. Individual firm performance shows remarkable growth: EY India reported ₹13,400+ crore (16-17% growth), Deloitte ₹10,000 crore (29% growth), PwC ₹9,200 crore (22% growth), and KPMG ₹5,900-6,200 crore (5.5-10% growth).

The broader India consulting market reached $13 billion in 2024 and is projected to hit $24 billion by 2031 at an 11% CAGR, according to 6Wresearch. Within this, the GST-related technology market is also expanding rapidly: the GST reconciliation software market was valued at $1.5 billion in 2024 with projections of $4.2 billion by 2033 (15.2% CAGR).

Current demand indicators are substantial: India now has over 15.2 million active GST taxpayers as of May 2025, up from 7.8 lakh in the initial 23 days after GST launch in July 2017—representing 19x growth or approximately 9% CAGR over eight years. Monthly GST collections averaged ₹1.84 lakh crore in FY 2024-25, with the highest-ever collection of ₹2.10 lakh crore in April 2024 and second-highest of ₹2.01 lakh crore in May 2025.

The informal consulting sector: an estimated 700,000-900,000 professionals

Beyond registered CAs and formal firms lies a substantial informal consulting ecosystem. Industry estimates suggest 700,000-900,000 informal/unregistered consultants provide GST services, primarily to MSMEs and small businesses in Tier-2 and Tier-3 cities where CA penetration is lower.

This estimate derives from gap analysis: if the total consultant requirement is 1.3 million (2017 industry projection) and formal practitioners number 400,000-450,000 (including 159,557 practicing CAs, Big Four employees, and mid-sized firm professionals), the difference suggests 700,000-900,000 informal practitioners. These include bookkeepers offering GST services, accountants without CA qualification, tax consultants with commerce/law degrees, and part-time advisors.

Market structure thus divides into organized and unorganized sectors. The organized sector includes the Big Four, mid-sized domestic firms (Grant Thornton India, BDO India, Nangia & Company, Dhruva Advisors, BMR Advisors), registered CA firms, and formally enrolled GST Practitioners. The unorganized sector comprises individual consultants, small accounting services, and regional practitioners operating below the registration threshold.

Business directory data supports this scale: IndiaMART lists over 1,000 GST consultant service providers across major cities including Delhi, Mumbai, Bengaluru, Pune, Chennai, Thane, Hyderabad, Ahmedabad, Kolkata, Jaipur, and Gurugram. However, this represents only digitally-listed providers and likely undercounts the total informal market.

The GST registration threshold (₹20 lakhs for services) and composition scheme (₹50 lakh threshold) allow many small consultants to operate without GST registration themselves, contributing to difficulty in quantifying this segment. Many serve micro-enterprises and individual proprietors who require basic compliance support rather than sophisticated advisory services.

## Growth trajectory: 173% revenue increase driving explosive consultant demand

GST implementation on July 1, 2017 created an immediate demand shock. The first year saw a 50% increase in indirect taxpayers, adding 3.4 million new registrants beyond those migrating from the old VAT/service tax system. Additionally, 1.7 million businesses below the threshold limit registered voluntarily to claim Input Tax Credit benefits.

Year-by-year GST revenue growth demonstrates market expansion:

| Financial Year | Gross GST Collection | Y-o-Y Growth |

|—|—|—|

| 2017-18 | ₹7.41 lakh crore | Baseline (9 months) |

| 2018-19 | ₹11.77 lakh crore | 59%* |

| 2019-20 | ₹12.22 lakh crore | 3.8% |

| 2020-21 | ₹11.37 lakh crore | -7.0% (COVID impact) |

| 2021-22 | ₹14.83 lakh crore | 30.5% |

| 2022-23 | ₹18.08 lakh crore | 21.9% |

| 2023-24 | ₹20.18 lakh crore | 11.6% |

| 2024-25 | ₹20.13 lakh crore | 9.4% (est.) |

*Not directly comparable due to partial first year

This represents 173% growth from 2017-18 to 2023-24, with collections stabilizing at sustained 9-11% annual growth rates. The cumulative total exceeds 162 crore GST returns filed since implementation, each requiring professional preparation or review for most businesses.

Professional services sector response was immediate and aggressive. In 2017-18, the Big Four expanded rapidly: Deloitte added 20 partners from KPMG to reach 75 tax advisory partners, EY deployed 125 partners in tax advisory, KPMG maintained 250 advisory partners with plans for 15-20 additions, and PwC operated 113 partners. By 2024-25, Big Four firms planned to hire 100,000 people collectively, with Deloitte targeting 40,000-50,000 new employees, PwC adding 30,000 over five years, and KPMG recruiting 20,000 over 2-3 years.

GST has fundamentally reshaped CA practice. Pre-GST, service tax applied only to the services sector; post-GST, indirect tax compliance affects virtually all businesses with turnover above ₹20 lakhs. Industry data indicates GST now represents 30-40% of practice revenue for many CA firms, compared to the relatively minor role of service tax previously. All 98,967 registered CA firms now offer GST services as standard.

Geographic concentration: the top 5 states account for 54% of collections

State-wise GST collection data for FY 2024-25 (till February 2025) reveals extreme geographic concentration:

| State | GST Collection | YoY Growth | % of Total |

|—|—|—|—|

| Maharashtra | ₹3,28,321 crore | 12% | 21.5% |

| Karnataka | ₹1,46,066 crore | 10% | 9.6% |

| Gujarat | ₹1,24,654 crore | 10% | 8.2% |

| Tamil Nadu | ₹1,19,320 crore | 8% | 7.8% |

| Haryana | ₹1,08,714 crore | 16% | 7.1% |

| Uttar Pradesh | ₹1,02,256 crore | 10% | 6.7% |

| Delhi | ₹70,863 crore | 17% | 4.6% |

| West Bengal | ₹61,065 crore | 7% | 4.0% |

| Telangana | ₹57,586 crore | 6% | 3.8% |

| Odisha | ₹55,119 crore | 11% | 3.6% |

The top 5 states alone account for 54% of national GST collections, indicating where the highest density of consulting demand exists. Fastest-growing states include Haryana (16%), Delhi (17%), and Bihar (16%), suggesting emerging markets for consultant expansion.

Taxpayer distribution by state (July 2020 data) shows Maharashtra leading with 1.56 million taxpayers (12.6%), followed by Tamil Nadu (~1.1 million, 8.9%), Uttar Pradesh (~1.05 million, 8.5%), Gujarat (~1.0 million, 8.1%), and Karnataka (~950,000, 7.7%). These concentrations correlate directly with economic activity: Maharashtra hosts financial services and manufacturing hubs in Mumbai and Pune, Karnataka centers IT services in Bangalore, Gujarat dominates manufacturing and chemicals in Ahmedabad and Surat, Tamil Nadu leads in automobiles and textiles around Chennai, and Haryana benefits from the Gurugram-Delhi NCR corporate cluster.

Metropolitan concentration is pronounced. Tier-1 cities—Mumbai, Bangalore, Delhi-NCR, Chennai, Ahmedabad, Pune, Hyderabad—host the vast majority of Big Four offices, mid-sized consultancies, and leading CA firms. However, 15% of new Global Capability Center (GCC) mandates shifted to Tier-2 cities in 2023-25, with Pune, Ahmedabad, and Chandigarh seeing increased GST consultant presence driven by cost arbitrage.

Regional practice characteristics differ significantly. North India is projected to capture the largest accounting software market share by 2030 with hubs in Delhi, Gurugram, Noida, and Chandigarh. West India, particularly Mumbai and Gujarat, focuses on manufacturing and trading. South India concentrates on IT services (Karnataka, Telangana) and automobile manufacturing (Tamil Nadu) with strong compliance culture. East and Central India represent smaller but growing markets, with Kolkata, Jharkhand, and Odisha showing steady development.

Key growth drivers: complexity, formalization, and digitalization

Regulatory complexity remains the primary demand driver. GST features multiple tax slabs (0%, 5%, 12%, 18%, 28%, plus cess), frequent rate changes and amendments, e-invoicing mandates (extended to ₹5 crore+ businesses in January 2025), Input Tax Credit reconciliation requirements, and the dual CGST/SGST/IGST structure. Compliance obligations include monthly/quarterly returns (GSTR-1, GSTR-3B), annual returns and reconciliation statements (GSTR-9, GSTR-9C), e-way bill generation, and Reverse Charge Mechanism compliance.

Economic formalisation accelerated dramatically post-GST. The 50% increase in indirect taxpayers in the first year, adding 3.4 million registrants, demonstrates the shift from informal to formal economy. 1.7 million voluntary registrations by sub-threshold businesses seeking Input Tax Credit benefits further indicates formalization incentives. Current estimates suggest 31% formal payroll under social security definitions, 53% under GST net definitions, with 13% of estimated 71 million non-agriculture enterprises now registered under GST.

Digital transformation creates continuous consulting demand. The end-to-end digital GST system (GSTN platform), e-invoicing, e-way bills, automated return filing, AI/ML-based analytics, and biometric Aadhaar authentication require professional implementation support. Technology consulting commands 51.63% of the accounting professional services market, covering ERP migration, GST software integration, cloud-based accounting solutions, and cybersecurity advisory.

Inter-state trade facilitation expanded significantly. India’s internal trade in goods and services represents approximately 60% of GDP, with inter-state trade volumes significantly exceeding pre-GST estimates. The unified national market eliminates state border checks, reduces logistics costs and transit times, but requires multi-state registration support, place of supply determination, IGST vs. CGST/SGST optimization, and supply chain restructuring—all consultant-intensive activities.

SME and startup growth drives middle-market consulting. Threshold-exempt businesses increasingly opt for voluntary registration, startups require GST compliance from inception, and government initiatives (Startup India, Make in India) accelerate business formation. India’s digital economy is projected to reach $1 trillion by 2025, creating continuous demand for registration, initial compliance, tax planning, software selection, and training services.

Global Capability Centers (GCCs) and MNCs represent the high-value consulting segment. India hosts 1,580 GCCs (FY 2023) generating $46 billion in exports, projected to reach $110 billion by 2030, with 24 centers exceeding $1 billion revenue in FY 2024. These require sophisticated services: “capability-center-as-a-service” models, transfer pricing and GST integration, dual compliance (India plus home country), and shared services accounting.

Government enforcement intensification creates defensive consulting demand. Data analytics and AI for tax evasion detection, fake Input Tax Credit and shell company crackdowns, registration suspensions/cancellations, mandatory e-invoicing expansion, and integration with ICEGATE (customs) and FASTag (logistics) drive demand for compliance audits, GST litigation and dispute resolution, voluntary disclosure and rectification, and representation before authorities.

Future outlook: 8-11% CAGR through 2030 with technology disruption

Market growth projections remain robust across multiple segments. The India accounting professional services market is forecast at 8.5% CAGR through 2030, with GST reconciliation software growing at 15% CAGR and technology consulting for GST at 8.41% CAGR. GST collections are projected to reach ₹22+ lakh crore in FY 2025-26 with monthly averages of ₹1.8-2.0 lakh crore and continued 7-10% annual growth.

Emerging opportunities include GST 2.0 reforms (proposed rate rationalization merging 12% and 18% slabs, simplified return filing systems, enhanced automation and AI integration, expanded product coverage), new service areas (ESG and sustainability reporting integration, blockchain for GST compliance, predictive analytics for tax planning, cross-border e-commerce taxation), and geographic expansion into Tier-2/Tier-3 cities with rural formalization initiatives and regional language support services.

Challenges ahead include market saturation risk from cloud-based DIY software (Tally, Zoho, QuickBooks) priced under ₹12/month, commoditization of routine compliance services, and price pressure on low-complexity assignments. Talent requirements demand tech-savvy tax professionals, continuous training on regulatory changes, and multi-disciplinary skills combining tax, IT, and data analytics. Regulatory uncertainty from frequent policy changes, state-level implementation variations, and litigation backlogs creates planning difficulties.

Technology disruption potential is significant. In 2024, 44% surge in remote consulting occurred with 58% of advisory interactions now virtual. 21% of firms are integrating AI for GST compliance automation. The accounting software market shows rapid cloud adoption, with North India projected to lead market share by 2030 due to increased IT spending. Quick commerce and e-commerce are driving indirect tax complexity, requiring sophisticated technology solutions.

Professional supply constraints may emerge. To reach ICAI’s target of 30 lakh (3 million) CAs by 2047, the institute needs 130,000 new qualifications annually—more than four times the current rate of 31,000-32,000. Current growth of 7-8% annually is insufficient, suggesting either supply constraints will limit formal consulting capacity or alternative professional pathways (Company Secretaries, Cost Accountants, specialized GST certifications) will fill the gap.

Conclusion: a massive sector operating in statistical shadows

India’s GST consulting sector represents a $7+ billion industry employing approximately 1.3 million professionals (formal and informal) serving 15.2 million taxpayers, yet remarkably lacks official government enumeration. The absence of published statistics on registered GST Practitioners despite a formal regulatory framework represents a significant data gap in understanding India’s professional services economy.

What we know with confidence: 159,557 Chartered Accountants hold Certificates of Practice (February 2025) and most provide GST services through 98,967 registered firms. The Big Four generate approximately $5.4 billion annually (FY25 expected) with sustained 20%+ growth. ICAI delivered 1,432 GST-focused CPE programs in 2023-24 alone, trained over 2,000 government officers, and conducted 160+ Certificate Course batches since 2017. GST taxpayer registrations grew 19x from 780,000 (July 2017) to 15.2 million (May 2025), while collections increased 173% from ₹7.4 lakh crore (2017-18) to ₹20.2 lakh crore (2023-24).

What we estimate with reasonable confidence: Total consulting professionals number 1.3 million (2017 industry projection remains relevant), split between 400,000-450,000 formal practitioners (CAs, Big Four, organized firms) and 700,000-900,000 informal consultants serving smaller businesses. The market grew 18% from 2016-2018 during GST implementation and continues at 8-11% CAGR. Geographic concentration mirrors economic activity, with top 5 states (Maharashtra, Karnataka, Gujarat, Tamil Nadu, Haryana) accounting for 54% of collections.

Critical data gaps persist: exact numbers of registered GST Practitioners, state-wise practitioner distribution, NACIN exam participation and pass rates, formal vs. informal market segmentation, year-by-year historical practitioner growth, and revenue contribution by consulting category (compliance vs. advisory vs. litigation). These gaps prevent precise workforce planning, educational program design, or regulatory policy optimization.

The sector’s evolution follows four distinct phases: implementation chaos with massive consultant hiring (2017-2019), COVID disruption accelerating digitalization (2020-2021), stabilization with technology integration and compliance maturity (2022-2024), and the emerging GST 2.0 era featuring AI/ML adoption, advisory-led services, and Tier-2 expansion (2025+). Each phase has reshaped professional requirements and market structure.

For businesses, this research confirms both opportunity and uncertainty: demand for GST services remains strong and growing, supported by regulatory complexity, economic formalization, and digital transformation imperatives. However, commoditization threatens routine compliance services as DIY software improves, while high-value advisory work requires increasingly sophisticated multi-disciplinary capabilities. The informal sector serves a critical market function but operates with minimal visibility, quality standards, or professional accountability.

For policymakers, the data gap is problematic. Without accurate practitioner counts, authorities cannot effectively plan capacity building initiatives, assess service quality and coverage, identify underserved geographic areas, or evaluate whether professional supply meets compliance demand. The contrast between meticulous GST revenue tracking and complete absence of practitioner statistics suggests a policy blind spot.

Obtaining reliable data would require: filing RTI (Right to Information) applications with GSTN, CBIC, and NACIN; searching Lok Sabha/Rajya Sabha parliamentary question databases; conducting comprehensive ICAI member surveys on practice areas; analyzing individual state GST department registries; or commissioning primary research through market surveys. Until such efforts occur, India’s GST consulting sector remains statistically invisible despite its critical role in the country’s tax administration infrastructure.

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This article is written by the iPleaders team.

Introduction

AI is not just moving fast but changing shape. You will not find SaaS platforms just offering handy tools that help users click through the task. What seemed futuristic is in the market now. What we are talking about now is agentic AI systems that set goals, make decisions, and act with minimal human oversight.

For instance, it was found by the Irish Data Protection Commission in November 2023 that Microsoft Ireland breached Articles 12 and 17 of the GDPR. Why? They mishandled erasure requests properly and failed to inform complainants of their right to a judicial remedy. If giants like Microsoft can miss on complying with something as fundamental as consent, erasure, and transparency, then this is a wake-up call for every platform building or deploying AI   

Yet, enthusiasm is hard to miss. In a survey conducted by PwC in 2025, it was found that about seventy-three per cent of executives believe that AI agents are going to give them tough competition in the coming years. And not to miss, about fifty-seven per cent are already experimenting with the in customer service, sales, and IT. But where does the issue lie? Many companies are racing without a clear framework.   

This autonomy in AI promises speed, creativity, and scale, yet heightens legal exposure around consent, profiling, fairness, and oversight. As laws like the GDPR, CPRA (California), and India’s Digital Personal Data Protection Act, 2023 begin to intersect with agentic AI’s capabilities, one question becomes urgent: are today’s laws enough? And more practically, what compliance frameworks can SaaS platforms adopt now to stay ahead?

Regulatory landscape

The rise of Agentic AI across SaaS platforms has created a real gap between technology and the law. The speed of regulatory reforms is not matching the autonomy of AI. Yes, we do have frameworks that offer some guidance. But things get blurry very quickly when it comes to self-learning and decision-making systems.   

General Data Protection Regulation (GDPR)

Let’s start with GDPR, because when we talk about AI-driven decision-making, it is still the gold standard. Starting with Article 5, which mandates principles like transparency and data minimisation. The basic need, like a lawful consent, is laid down by Article 6. But the real game-changer is Article 22. This gives the right not to be subject to decisions made solely by automated processing if those decisions have a significant effect.      

This provision was central in SCHUFA (C-634/21, CJEU, 2023), the court ruled that automatically generated credit scores constitute “automated individual decision-making” under GDPR Article 22 when third parties rely on them for contractual decisions. This highlights the need for transparency and safeguards in automated decision processes affecting individuals’ legal rights. Similarly, in Dun & Bradstreet Austria GmbH (C-203/22, CJEU, 2025), the court clarified that companies must provide “meaningful information” about the logic of automated assessments under Article 15, even when trade secrets are invoked. For SaaS firms deploying agentic AI, these rulings confirm that opacity in decision-making is a legal liability, not just a reputational one.

California Privacy Rights Act (CPRA)

California’s CPRA gives consumers the right to opt out of automated profiling where it impacts areas like employment or housing. Enforcement is also tightening. In 2022, Sephora was fined US$1.2 million under CCPA for failing to honour global privacy control signals. While not directly about AI, the case underscores regulators’ seriousness about data rights, which will extend to autonomous AI profiling as CPRA’s rule-making on Automated Decision-Making Technology (ADMT) advances.

India’s Digital Personal Data Protection Act, 2023

And then we have the DPDP Act of India, A very consent-centric law. It provides that people must know why their data is being collected (Article 5). With regard to consent, it provides that the consent must be free, informed and specific (Article 6). It also put responsibilities on the companies (or “data fiduciaries”) around security, accuracy and grievance redressal. 

But something is missing. What?

The law does not have explicit rules on automated decision-making or profiling, unlike GDPR or CRPA. This creates a grey zone for SaaS providers in India, raising compliance uncertainty.

Agentic AI use-cases in SaaS & associated risks

With the ability to make decisions on its own, Agentic AI is popping up everywhere on SaaS platforms. This may look like a huge win: faster workflow, smarter insights and fewer manual processes. 

But there is a flip side. What?  

The more the system is autonomous, the bigger the privacy and compliance headaches. Let’s see some examples.

EdTech: GoGuardian Beacon

An AI-driven student safety platform, GoGuardian Beacon, is used by over 10,000 schools and monitors about 25 million students across the US. It analyses online activities to detect and prevent bullying, self-harm and catch other distress indicators. Since its launch in 2020, it has prevented about 18,623 students from physical harm.

But critics have something else to say. They claim that there is a lack of transparency in this system, which often works with explicit consent from students and parents. 

In fact, this is more dangerous for the LGBTQ+ students, as this could unintentionally expose their highly personal data.

CRM platforms: Obsidian security’s oversight on AI tools

Corporations are plugging GenAI tools into their CRM platforms. But Obsidian Security has flagged pretty serious risks. What risks are we talking about? These tools run with little to no oversight. It can tap into sensitive data without a proper guardrail. And this data may extend up to personal financial details and healthcare reports. 

This issue gets worse because many CRM systems do not have a clear privacy policy and strong governance measures.  And because of this, many big problems may occur.

If the real-time monitoring and strict controls do not come into place, then what started as a move to boost efficiency will turn into a costly liability.

E-commerce shopping agents and personalisation risks

Did you know that agentic-AI is deeply integrated into the operations of retail giants like Amazon and Walmart?

Approx thirty-five per cent of the revenue is driven by the product recommendations given by personalised engines of Amazon, which works as a quite powerhouse. The backend agent that a built on SageMaker is also handling the pricing model, managing fulfilment and customer segmentation. 

Coming to Walmart, its Luminate platform uses AI agent to manage restocking and personalise the shopping experience in real time.   

But the concerning part is that customers are often not informed of how and why their data is being used. So many times, they are unaware that they are being monitored. This raises concerns regarding some dangers that occur because of this invisible personalisation, like profiling, tracking and segmentation of people without consent.      

The problem is not agentic AI itslef, but the way it is governed. To determine whether it is a powerful asset or a liability, three factors are responsible: consent, culture and communication. 

SaaS platforms, when skipping consent checks, neglect explainability or blur data boundaries, risk compliance failure and lose user trust. Every autonomous agent needs a guardrail, designed around this purpose, the type of data it touches and the impact it has on people.

Compliance framework: a risk-based approach

It is quite clear from the examples that the real problem is launching AI without thinking through the risks. Compliance is about giving innovation a backbone with structure and accountability. That is why a risk-based mindset is a must.

Data Protection Impact Assessments (DPIAs)

A DPIA is basically a privacy health check that helps to spot risks before any AI tool launches. Especially those that interact with personal and behavioural data. Skipping it would be a trouble.

Let me take you through a case that happened in 2020, where Vodafone was fined by the Italian Data Protection Authority for about 12.25 million Euros. 

But what did it do?

It launched an AI-powered marketing campaign without conducting a DPIA. It also overlooked the consent, data handling and opt-out options, and guess what? They paid the price. 

What is the smarter approach? You should not ask if you need a DPIA. Ask why one is not on the table? 

Giants like Microsoft even say it is a good practice, even when not legally required.  In fact, the regulators in the Gulf are starting to make them mandatory for high-risk AI. 

From policy to practice

Of course, even on paper, audits go so far. These AI systems need to be built with guardrails. Let’s see one vulnerability case of Slack that happened in August 2024. A security researcher disclosed a vulnerability in the AI toolset. It was shown how a prompt injection could trick its AI into phishing employees and exposing their sensitive data.   

And here is where red teaming and audit trails come into play. Red teaming is stress-testing AI before launch and an audit trail is logging every action for accountability. Hence, the message is clear: compliance is not an afterthought but a part of building a trustworthy AI system from day one.

Policy and governance measures: building trustworthy AI

Good engineering controls are important, but if there is no accountability, then they will not go very far. Hence, governance is not an option, but it works as the foundation of trust of people in AI. 

The role of data protection officers and ai ethics governance

GDPR mandates those companies handling a large amount of personal and sensitive data to appoint a Data Protection Officer (DPO) under Article 35. But companies are moving a step further. To keep ethical oversight front and centre, companies are appointing an AI ethics officer or setting up responsible AI councils, since AI make more complex and high-impact decisions.  

Leading companies in AI governance

Microsoft 

Microsoft has embedded Responsible AI leads in their production teams. They collaborate with the Office of Responsible AI to flag risks, address ethical concerns and keep compliance on track.

Salesforce 

Salesforce rolled out a tiered AI governance framework that includes “red flags” review boards to check and prevent AI-related risks. 

Zoom 

Zoom has launched an AI companion with granular admin controls to tackle unauthorised AI tools. This allows businesses to check who uses AI and how.  

SAP

SAP took a multi-layered approach, combining an AI Ethics Advisory panel, an AI Ethics Office and an AI Ethics Board. These all worked together to ensure comprehensive oversight of AI initiatives. 

Why does it matter?

These measures bridge the gap between the deployment of AI and staying accountable. No doubt, appointing a DPO meets legal obligations, but appointing an AI Ethics Officer reflects strategic foresight.

Governance is not just a safeguard, but it is a driver of responsible innovation when legal, engineering and product teams collaborate early.

The path ahead: preparing for future scrutiny

Privacy issues in agentic AI are not just a prediction; it is already happening. We are seeing these real risks play out, happening from classrooms to hospitals to customer service desks. This means clear rules and strong oversight are no longer options, specifically in sensitive cases where the impact on people’s lives is highest.     

EU AI Act: a new regulatory landscape

The EU Artificial Intelligence Act came into effect on 2nd of August 2024. It has categorised AI tools such as customer support chatbots or software that detects emotions as “high risk” (Article 6(2) and Annex III).      

If any SaaS company uses such tools without proper checks and human oversight, from 2nd August 2026. In that case, it will be fined up to thirty-five million Euros or seven per cent of their global revenue, whichever is higher.  

The message is simple: if any decision made by AI affects the jobs, well-being and opportunities, then it is your duty to explain how it works and why. These are not just restrictions but also give a new baseline for building digital trust.  

India’s DPDPA: emerging oversight

India is not behind and is moving in the same direction with the DPDP Act 2023. We are expecting detailed rules and regulations by the Ministry of Electronics and Information Technology by 28th September 2025. The earlier draft released in January 2025 already calls for explicit consent, clear notices, quicker breach reporting, and shorter data retention periods. However, the Act does not yet tackle automated decision-making head-on. But this helps build a platform for tighter AI regulation in finance, healthcare and edtech.  

Strategic implications for SaaS providers

Now, it is high time for SaaS providers to stop seeing the EU as normal and regional rules, but should now start using and treating them as the global norms. It is always seen that when the rules and regulations are strict, then the platforms remain well-structured and won’t fall into any trouble.

Conclusion

The pattern of work in the SaaS platform has changed since Agentic AI came. Now it not only does what it has been instructed to do, but it can automatically run the workflows, talk to the users directly and make decisions. This is a reason why data privacy cannot be just ignored or taken lightly for compliance. The data privacy is embedded in the platform from the beginning. 

We’ve already seen real risks in practice: CRM tools wrongly tagging personal data, learning platforms tracking students without asking, and customer churn models making unclear automated choices. Big cases with Microsoft, Zoom, and WhatsApp show that poor oversight can lead to legal trouble and damage a company’s reputation. On the other hand, platforms that use tools like risk assessments (DPIAs), red-teaming, audit logs, and clear AI governance show that following compliance rules can actually help drive safe innovation. 

The focus now is not on whether regulation is needed; it is on how proactively SaaS providers prepare. With the EU AI Act setting a global benchmark and India’s DPDP rules evolving rapidly, platforms must embed accountability into their products.

It is the time that you check your AI systems. Also, ensure that transparency and privacy are embedded in it in every step and use the AI as a power, not as something which gives you doubt to think again. 

References

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