GST litigation
We act in GST disputes at every stage — from the first notice at the range office through to writ proceedings in the High Court and the Supreme Court. Most matters that reach us arrive as a show-cause notice or an assessment order with a deadline attached, and the reply filed at that stage shapes everything that follows.
What this covers
- Show-cause notices and demands under Section 73 (non-fraud) and Section 74 (fraud, suppression, wilful misstatement)
- Input tax credit disputes — reversal, mismatch between GSTR-2A/2B and GSTR-3B, Section 16(4) time limits, and credit blocked under Rule 86A
- Refund rejections, including inverted duty structure and zero-rated exports
- Registration cancellation and revocation
- Departmental audit objections and the replies that answer them
- Provisional attachment of bank accounts and property under Section 83
- Appeals to the Appellate Authority, GSTAT, High Courts and the Supreme Court
- Summons, statements and investigation by DGGI
Why clients bring us this work
Our advisor spent 19 years in the Government of India, most formatively as Departmental Representative before CESTAT, conducting hundreds of matters for the Revenue. The practical value of that is not rhetorical: it means knowing how a case file is built inside the department, which objections an officer is required to record, and where a demand is vulnerable before it is ever confirmed.
Related matters from our advisors' case record
Successfully challenged the selective withdrawal of the GST exemption on residential dwellings under reverse charge. The GST Council issued Notification No. 15/2022-Central Tax (Rate) nationwide.
Established that a provisional attachment under Section 83(2) of the CGST Act lapses automatically after one year. The Court issued directions to all authorities under Section 83 and to banks, and directed the RBI to circulate the mandate to all scheduled banks.
After a CGST raid on a family home and business, four safeguards were obtained from the Delhi High Court: home CCTV footage may be viewed only with the family present and the rest returned; officers cannot enter using a tenant’s keys without the owner’s knowledge; locks may be broken only after written reasons are recorded; and officers must use official channels rather than WhatsApp.
Common questions
I have received a show-cause notice with a short deadline. What matters most?
The reply. A GST adjudication is largely decided on the record built at the show-cause stage — documents produced, grounds taken and objections recorded. Grounds not raised in reply are considerably harder to argue on appeal, and an extension is usually easier to obtain before the deadline passes than after.
Can a provisional attachment of my bank account be lifted?
A provisional attachment under Section 83(2) of the CGST Act operates for one year and lapses automatically at the end of that period. In Zubair Enterprises the Delhi High Court issued directions to authorities and banks on exactly this point, and directed the RBI to circulate the mandate to all scheduled banks.
Do you appear in court yourself?
Appearances before courts and tribunals are conducted by advocates enrolled with a Bar Council, who also advise on the matters we handle. Nitya Legal is a GST-registered indirect tax consultancy.
Send us the notice. We will tell you where you stand.
The first call is a 20-minute assessment of your notice or order, treated in strict confidence.
+91 96677 91917 ·
contact.nityalegal@gmail.com ·
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