GST & Customs Litigation

Overview

The law gives a taxpayer the right to be represented by a qualified Authorised Representative in GST and Customs proceedings, under Section 116 of the CGST Act and Section 146A of the Customs Act, except where personal appearance under oath is specifically required. That representation covers a structured, multi-stage process: audits and investigations, the show cause notice itself, adjudication, and an appellate hierarchy that runs from the Commissioner (Appeals) through the Tribunal to the High Court and Supreme Court.

Our founder's law degree, BCom., LLB, underpins this practice directly. Drafting a legal reply to a show cause notice and appearing at a personal hearing calls for a different grounding than filing a routine return. Over the years that has included SCN responses, personal hearing representation, first appeals before the Commissioner (Appeals), and tribunal matters before GSTAT and CESTAT, with senior advocates brought in to coordinate on matters that reach the High Court or Supreme Court.

What's Included

• SCN Analysis & Reply. Identifying jurisdictional defects, time-bar issues, and factual gaps, and drafting a ground-wise reply supported by statutory cross-references and judicial precedent.
• Personal Hearing Representation. Appearing before the Adjudicating Authority and ensuring every point raised is properly recorded in the hearing minutes.
• First Appeal. Filing before the Commissioner (Appeals), Form GST APL-01 or Form C.A.-1 for Customs, including the mandatory pre-deposit calculation.
• Tribunal Representation. Appearing before GSTAT or CESTAT on classification, valuation, and Input Tax Credit disputes, under Form GST APL-05 or Form C.A.-3.
• Higher Court Coordination. Preparing factual synopses, chronologies, and legal research briefs for senior advocates on matters progressing to the High Court or Supreme Court.

Engagement Process

1. Fact Verification

   Collating tax invoices, e-way bills, GSTR-2B reconciliations, and Bill of Entry records to build the factual matrix before replying.

2. Reply & Hearing

   Drafting the written reply and appearing at the personal hearing before the Adjudicating Authority.

3. First Appeal

   Filing before the Commissioner (Appeals) with the mandatory pre-deposit, 10% under GST or 7.5% under Customs on the disputed amount.

4. Tribunal & Beyond

   Representation before GSTAT or CESTAT, with senior advocates coordinated in for High Court or Supreme Court matters.

Who This Is For

Units that have received a GST or Customs audit finding, a show cause notice, or an adjudication order, and units weighing whether to appeal a decision already passed against them.