Indirect Tax – Litigation
Comprehensive representation in GST, Customs, Excise, VAT and related disputes before tax authorities and appellate courts.
- Show Cause Notices & Adjudication under the CGST/SGST Acts, 2017
- Classification & Valuation Disputes – whether goods/services fall under a particular tariff heading, composite vs. mixed supply, inclusion of subsidies, discounts, and reimbursements
- Input Tax Credit (ITC) disputes – denial, reversal, blocked credits, transitional credit (TRAN-1/TRAN-2)
- Exemptions & Concessions – applicability of notifications, circulars, and clarifications
- E-way Bill & Detention/Seizure cases
- Refund & Rebate claims – export refund, inverted duty structure refund
- Anti-profiteering disputes before the Competition Commission of India (erstwhile NAA jurisdiction)
- Appellate Remedies – GST Appellate Tribunal, High Courts (writ petitions), and Supreme Court
- Classification of Imported Goods – disputes under the Customs Tariff
- Valuation disputes – undervaluation, related party transactions, transfer pricing aspects
- Exemption Notifications – eligibility and interpretation
- Confiscation & Penalties under Sections 111 & 112 of the Customs Act, 1962
- Smuggling & Mis-declaration Allegations
- Export Control disputes – drawback claims, export incentives (MEIS, SEIS, RoDTEP)
- Adjudication before Customs Authorities and appeals before CESTAT, High Courts, and Supreme Court
- CENVAT Credit Disputes – utilisation, eligibility, input vs input service credits
- Valuation Issues – related party pricing, inclusion of additional consideration, job work
- Exemption Notifications & Conditional Benefits
- Service Tax Classification – Business Auxiliary Service, Works Contract, etc.
- Recovery & Penalties – limitation, extended period, suppression of facts
- Transitional issues into GST regime
- Assessment & Reassessment proceedings under VAT laws
- Input Tax Credit (ITC) disputes
- Concessional Forms & Declaration disputes (C-Forms, F-Forms under CST Act)
- Entry Tax challenges – constitutional validity and refund claims
- Appellate disputes before VAT Tribunals and High Courts
- Attachment of Property & Bank Accounts by tax authorities
- Auction & Sale Proceedings under GST and Customs laws
- Provisional Attachment & Arrest Provisions – constitutional challenges to Sections 83 CGST and similar provisions
- Securitisation & Debt Recovery overlap in indirect tax recoveries
Book An Appointment
