GST Tax Law Firm | GST Lawyer in Delhi, Mumbai
At Legum Attorney, we pride ourselves on being among the premier tax litigation firms and VAT in Delhi, Mumbai. Our dedicated team offers a comprehensive array of services tailored to meet your GST litigation needs:
- Drafting and Responding to Notices: We meticulously prepare and draft responses to various notices and communications from tax departments, ensuring comprehensive and persuasive arguments.
- Appeals Filing and Representation: Our experts handle the preparation and filing of appeals on your behalf, advocating for your interests throughout the appeals process.
- Responding to Summons: We provide adept responses and representation before authorities in the face of GST summons, ensuring your rights are protected at every stage.
- Representation in Litigation Matters: Our seasoned professionals are adept at representing clients in all GST litigation matters, employing strategic approaches to achieve favorable outcomes.
- Assistance with Refund Claims: We offer assistance in navigating disputed refund claims, employing our expertise to expedite the resolution process.
- Addressing Audit Objections: Our team crafts comprehensive replies against various audit objections raised by tax departments, minimizing potential liabilities.
- GSTIN Restoration and Registration Revocation: We assist in GSTIN restoration and revocation of registration under GST, ensuring compliance with regulatory requirements.
- Litigation Under Previous Indirect Tax Regimes: Our services extend to handling litigation under erstwhile indirect tax laws, including VAT assessments, service tax assessments, and other related matters.
Criminal Jurisdiction Matters:
We offer adept assistance in matters concerning GST criminal jurisdiction, including bail, prosecution, and compounding, safeguarding your interests throughout legal proceedings.
GST Litigation Process
The GST litigation process entails several stages and procedures aimed at resolving disputes between taxpayers and tax authorities:
- Dispute at the Tax Authority Level:
- Tax Notice: Tax authorities issue notices to taxpayers regarding disagreements or disputes under GST.
- Response: Taxpayers submit responses to the notices, presenting arguments and evidence with supporting documents.
- Adjudication: Tax authorities review the responses and supporting documents, reaching a decision on assessments, penalties, or other actions.
- Appeal at the Appellate Authority Level:
- Filing of Appeal: Taxpayers dissatisfied with tax authority decisions can file appeals within the specified timeframe.
- Appellate Authority Review: Appellate authorities review appeals, considering arguments, evidence, and documents submitted by both parties.
- Hearing: Appellate authorities may conduct hearings for clarification and deliberation.
- Decision: Appellate authorities deliver decisions, which may uphold, modify, or reverse previous determinations.
- Further Appeal at the GST Appellate Tribunal (GSTAT):
- Filing the Appeal: Taxpayers and tax authorities can appeal to the GSTAT if dissatisfied with appellate authority decisions.
- GSTAT Review: The GSTAT reviews appeals with submitted arguments, evidence, and records.
- Hearing: GSTAT may conduct hearings for thorough examination.
- Decision: The GSTAT delivers decisions, confirming, modifying, or reversing appellate authority rulings.
Steps of Appeals under GST
| Appeal Level | Orders Passed by | Appeal to | Sections of Act |
|---|---|---|---|
| 1st | Adjudicating Authority | First Appellate Authority | 107 |
| 2nd | First Appellate Authority | Appellate Tribunal | 109, 110 |
| 3rd | Appellate Tribunal | High Court | 111-116 |
| 4th | High Court | Supreme Court | 117-118 |
Writ Jurisdiction
- Supreme Court of India
- High Courts (Delhi, Bombay, Bangalore)
At Legum Attorney, we are committed to providing robust legal representation and advisory services to navigate the complexities of GST litigation. Contact us today to learn more about how we can assist you.
Advocate Ashish Panday brings extensive expertise in customs and indirect tax law. He regularly appears before the Customs Tribunal in Mumbai, Delhi, Kolkata, and other parts of India in respect of customs and GST disputes.