Indirect Taxes
GST disputes and appeals, classification and ITC litigation, customs matters and pre-deposit strategy.
Since GST replaced the old excise–service tax–VAT maze in 2017, the disputes have changed but the stakes have not — input tax credit (ITC) denials, classification battles, place-of-supply questions, and penalty proceedings that can double the tax. This chamber represents businesses in GST litigation and dispute resolution.
What we handle
- Appeals to the GST Appellate Tribunal (GSTAT) — with the Tribunal now operational, second-appeal strategy and representation, including pre-deposit of the additional 10%.
- Refund and ITC litigation — inverted duty structure refunds, ITC denials for supplier defaults, and transitional credit disputes.
- Classification and rate disputes — HSN classification, duty differentials and retrospective rate changes.
- Penalty and prosecution defence — Section 122 penalties, and the distinction between bonafide interpretation and suppression.
- Customs and other indirect taxes — classification, valuation, duty drawback and defence of Show Cause Notices.
Why disputes here need a litigator early
GST procedure is unforgiving: confirmation of demand, recovery and attachment can move faster than most businesses expect, and the pre-deposit rules change the economics of every appeal. Deciding whether to appeal is as important as drafting the appeal and that decision is best made with counsel who understands the department’s view, not just your returns.
GST replies are evidence-building exercises. The response to the show-cause notice is the record on which the appeal is fought.