Indirect Tax Practice • CGST & IGST Act, 2017

GST Advisory, Departmental SCN Defense & Appellate Litigation

High-stakes Goods & Services Tax (GST) litigation, Show Cause Notice (SCN) defense under Sections 73 and 74, Input Tax Credit (ITC) reconciliation, and appellate representation across Delhi NCR and national GST jurisdictions.

SCN Defense (Sec 73 & 74)

Drafting technical replies to Form DRC-01 notices, challenging allegation of fraud or suppression under Section 74, invalidating time-barred demands, and defending bona fide commercial transactions.

Form DRC-06 • Section 70 Summons

ITC Mismatch & Rule 36(4)

Resolving complex differences between GSTR-2B, GSTR-3B, and Purchase Registers. Defending genuine buyers against supplier tax non-payment notices under Supreme Court and High Court precedents.

Circular 183/193 Relief • Supplier Verification

GST Appellate Tribunal & Appeals

Filing first appeals under Section 107 (Form APL-01) before the Joint Commissioner (Appeals), stay applications, pre-deposit computations, and appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).

Form APL-01 • 10% Pre-Deposit Management

Departmental GST Audits & Anti-Evasion Inquiries

Section 65 Departmental Audits

Handling Form ADT-01 audit notifications: pre-audit reconciliation of turnover, tax rates, e-Way bills vs GSTR-1, export refund documentation (LUT), and final ADT-02 audit observations.

DGGI & Anti-Evasion Inquiries

Representing taxpayers in Director General of GST Intelligence (DGGI) and State Special Investigation Branch (SIB) inquiries, Section 70 witness summons, and voluntary payment advisories.

GST Practice Desk

Initiate GST Notice Scoping

Have your DRC-01 notice, ADT-01 audit letter, or ITC mismatch scrutinized by our indirect tax litigation team.

Consult GST Desk
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