GST Litigation

From the first notice to the Tribunal.

GST litigation is at the heart of our practice. A dedicated litigation team handles each matter through every stage, with every draft passing through multiple levels of review, including review by senior professionals, before it is filed.

What we do

• Scrutiny of returns: replies to ASMT-10 notices, with reconciliations and explanations that aim to close the matter at the scrutiny stage itself.
• Pre-show cause and show cause stage: replies to DRC-01A intimations and to show cause notices in DRC-01 under Sections 73 and 74, backed by detailed factual and legal submissions.
• First appeals: drafting and filing appeals before the Appellate Authority (Form APL-01), including the statement of facts, grounds of appeal and pre-deposit computation.
• Second appeals before the GST Appellate Tribunal (GSTAT): preparing and filing appeals, cross-objections and replies to departmental appeals, with representation before the Tribunal.
• Personal and virtual hearings: representation at personal hearings and e-hearings, written submissions, and adjournment requests where needed.
• Common issues handled: denial of input tax credit, allegations of fake or non-genuine suppliers, Section 122 penalties, classification and rate disputes, refund rejections, interest and late fee demands.
• Refund of pre-deposit: filing for refund of the pre-deposit once an appeal succeeds.
• Departmental correspondence: replies to letters, notices and miscellaneous communications from GST authorities.