Goods and Services Tax (GST) has brought about a significant change in the Indian tax system. However, the complexities and varied interpretations of tax laws have led to several disputes between taxpayers and the tax department, leading to legal proceedings. At Ahuja & Ahuja Chartered Accountants, we offer GST litigation services to help our clients resolve such issues.

Our GST Litigation Experience

We are a full-service Indian Chartered Accountants firm based in Delhi/NCR, serving clients in New Delhi, Noida, Gurugram (Gurgaon), and Greater Noida. Our skilled and experienced team of Indian Chartered Accountants has over two decades of industry experience in handling disputes in the laws of the old regime such as VAT, CST, Central Excise, Service Tax, which benefit us in practising GST as well.

Our Specialised GST Team

We understand that handling discrepancies in GST demand proficiency in the field and expertise in dealing with authorities at different levels. We have a specialised representation team that acts on behalf of our clients to represent them before the appropriate GST Authorities. Our team is experienced and regularly trained with all significant amendments and developments in the GST law and is capable of handling all parameters of litigation with the department officials in an effective manner. This helps our clients to save enormous time and cost.

Our GST Litigation Services

Our GST litigation services include but are not limited to:

  • Preparing and drafting replies to various notices, communications from the department
  • Preparing and filing appeals
  • Giving response and appearing before authorities against GST summons
  • Representing clients for all GST litigation matters
  • Assisting in disputed refund claims
  • Replies against various audit objections by departments
  • GSTIN restoration from the department
  • Revocation of cancellation of registration under GST
  • Handling litigation under old indirect tax regime such as VAT assessments, Service tax assessments, all litigation services under erstwhile indirect tax laws.

Our GST Appeal Services

Our GST appeal services are designed to assist businesses in navigating the complex and often confusing process of appealing a GST decision. Our team of experienced tax professionals has a deep understanding of GST laws and regulations, as well as the procedures and requirements involved in filing an appeal.

We offer a range of services to help our clients successfully appeal GST decisions, including:

  1. Consultation: Our experts will carefully review your case, discuss your options and help you decide whether to pursue an appeal.
  2. Preparation of appeal: We will prepare a well-researched and persuasive appeal application to present your case in front of the Appellate Authority.
  3. Representation: Our team will represent you in front of the Appellate Authority and make a compelling case on your behalf.
  4. Follow-up: We will keep you updated throughout the process and ensure that your appeal is processed as efficiently and quickly as possible.

Our goal is to help our clients achieve a positive outcome from their GST appeals, while minimising the stress and hassle of the appeals process. With our expertise and commitment to client satisfaction, we are confident in our ability to help businesses successfully navigate the complex GST appeals process.

GST Appeals Procedure

In case of GST appeal, the following process is generally followed:

  1. Notice of Appeal: If a person is aggrieved by an order passed by the adjudicating authority, they can file an appeal before the First Appellate Authority within three months from the date of communication of the order. The notice of appeal is required to be filed in Form GST APL-01, along with the payment of the applicable fees.
  2. Acknowledgment of Appeal: Upon the receipt of the notice of appeal, the First Appellate Authority will issue an acknowledgement of the appeal in Form GST APL-02.
  3. Reply to Appeal: The adjudicating authority will be given an opportunity to file a reply to the notice of appeal within one month from the date of receipt of the notice of appeal. The reply is to be filed in Form GST APL-03.
  4. Hearing: The First Appellate Authority will provide an opportunity of being heard to both the appellant and the adjudicating authority. The hearing may be conducted in person or through video conferencing.
  5. Order of First Appellate Authority: After considering the submissions made by both the parties, the First Appellate Authority will pass an order in writing in Form GST APL-04. The order may confirm, modify or annul the decision of the adjudicating authority.
  6. Second Appeal: If the appellant or the adjudicating authority is not satisfied with the order of the First Appellate Authority, they can file a second appeal before the Appellate Tribunal within three months from the date of receipt of the order.
  7. Review: If any person is aggrieved by an order passed by the Appellate Tribunal, they can file a review application within 30 days from the date of the order.

It is important to note that the timelines and forms may vary depending on the specific case and the jurisdiction in which the appeal is filed. It is advisable to seek professional guidance and assistance to navigate the GST appeal process effectively.

FAQs on GST Litigation

What is GST litigation?

GST litigation refers to legal proceedings that involve disputes related to the Goods and Services Tax (GST) levied by the government. It can include disputes related to the calculation of GST, filing of returns, assessment of tax liability, and other related matters.

When can GST litigation arise?

GST litigation can arise when there is a dispute between the taxpayer and the tax authorities over various aspects of GST compliance, such as incorrect calculation of tax liability, incorrect filing of returns, or non-compliance with GST regulations.

What is the role of a GST litigation representative?

A GST litigation representative is an expert in handling legal disputes related to GST. They can provide advice and assistance to taxpayers who are facing disputes with the tax authorities. They can represent taxpayers in legal proceedings, negotiate with the tax authorities to resolve disputes, and provide guidance on GST compliance.

How can a taxpayer challenge a GST assessment order?

If a taxpayer disagrees with an assessment order issued by the tax authorities, they can challenge it by filing an appeal with the Appellate Authority. The appeal must be filed within 3 months from the date of receipt of the assessment order.

What is the penalty for non-compliance with GST regulations?

The penalty for non-compliance with GST regulations can range from a monetary fine to imprisonment. The penalty amount and severity of punishment depend on the nature and severity of the non-compliance.

Can a taxpayer get a stay order against a demand raised by the tax authorities?

Yes, a taxpayer can seek a stay order against a demand raised by the tax authorities if they file an appeal within 30 days from the date of the order. If the appeal is admitted, the taxpayer can request a stay order until the appeal is resolved.

What is the time limit for filing an appeal against a GST order?

The time limit for filing an appeal against a GST order is 3 months from the date of receipt of the order. It is important to file the appeal within the prescribed time limit to avoid the order becoming final and conclusive.

How long does it take to resolve a GST dispute through legal proceedings?

The time it takes to resolve a GST dispute through legal proceedings can vary depending on the complexity of the case, the number of parties involved, and the court’s backlog of cases. It can take anywhere from several months to several years to resolve a GST dispute through legal proceedings.

Can a taxpayer represent themselves in GST litigation proceedings?

Yes, a taxpayer can represent themselves in GST litigation proceedings, but it is recommended to hire an experienced GST litigation lawyer for legal representation. A lawyer can provide guidance on the complex legal issues involved in the dispute and can help ensure that the taxpayer’s rights are protected throughout the process.