From responding to a Show Cause Notice to winning your appeal before the GST Appellate Authority — we handle every stage of GST litigation with precision and expert legal strategy.
Since the introduction of GST in 2017, the volume and complexity of GST disputes has grown significantly. Businesses across India face Show Cause Notices for ITC mismatches, classification disputes, place of supply errors, and demand orders — often with limited time to respond and high financial stakes.
A poorly drafted SCN reply can result in a confirmed demand. A missed deadline can make an otherwise strong case difficult to win on appeal. This is why expert representation at every stage — from the first notice through to the appellate authority — is critical to protecting your business.
At Tax Relief India, we have handled GST disputes since the inception of the GST regime. We understand both the law and the practical realities of GST litigation — including how departmental officers approach notices, what appellate authorities look for in replies and submissions, and how to build the strongest possible case at each level.
We serve businesses and consultants across India — especially in Tier 2 and Tier 3 cities where access to specialist GST litigation expertise has historically been limited. Our fully online consultation model means you can access our expertise regardless of your location.
GST disputes move through a defined appellate structure. We provide expert representation at each level to give you the best possible outcome.
The first level — responding to Show Cause Notices and attending personal hearings before the GST officer. A strong SCN reply at this stage can prevent a confirmed demand. We draft comprehensive, legally sound replies backed by case law and statutory provisions.
SCN Reply StageWhen an order is passed against you, the first appeal lies before the Appellate Authority (Commissioner / Additional Commissioner). Time limit is 3 months from the date of order. We file comprehensive appeals with strong grounds and written submissions.
First AppealThe second appellate forum for GST disputes — the GST Appellate Tribunal. This is a specialized forum that decides on both questions of law and fact. We prepare detailed legal briefs and represent you before the Tribunal bench.
Second AppealFrom ITC mismatches to classification disputes — every type of GST controversy requires a different legal approach. We bring the right expertise to each.
ITC denial or reversal is one of the most common GST disputes. Whether due to GSTR-2A/2B mismatch, supplier non-compliance, or section 17(5) restrictions, we challenge ITC rejections with precise legal arguments and evidentiary support.
Disputes about whether a supply is goods or services, the applicable HSN/SAC code, or the correct GST rate attract significant liability. We research and argue classification disputes based on the HSN schedule, CBIC circulars, and settled judicial precedents.
Incorrect determination of place of supply can result in IGST vs CGST/SGST disputes and tax demands. We analyze the applicable place of supply rules and construct legal defenses to protect your business from wrongful demand orders.
A confirmed GST demand order can be devastating for a business. We challenge demand orders on both legal and factual grounds — filing timely appeals, applying for stay of recovery, and pursuing every available remedy to protect your interests.
GST department audits and scrutiny proceedings require careful preparation and representation. We assist in responding to audit objections, attending departmental proceedings, and challenging any adverse findings made during the audit process.
Refund claims for excess ITC, inverted duty structure refunds, or export refunds wrongly rejected? We draft detailed deficiency replies and file appeals challenging refund rejection orders to recover what rightfully belongs to your business.
A methodical, legally rigorous approach from the moment you receive a notice through to final resolution.
We review the Show Cause Notice in detail — identifying the specific allegations, the legal provisions invoked, the tax period under dispute, and the deadline for response. We assess the strength of the department's case and identify the best line of defense.
We draft a comprehensive, point-by-point reply to the SCN — addressing each allegation with supporting documents, case laws, CBIC circulars, and statutory provisions. The quality of the reply at this stage significantly impacts the outcome at all subsequent levels.
We attend the personal hearing before the GST officer, present oral arguments, and submit any additional documents or clarifications required to support your position.
If an adverse order is passed, we immediately assess the order, advise on the merit of appeal, and file a comprehensive appeal within the limitation period — with an application for stay of demand recovery.
We prepare detailed written submissions for the appellate authority — covering factual background, legal provisions, and supporting judicial decisions — and represent you at the appellate hearing to achieve the best possible outcome.
Important answers for businesses navigating GST disputes and appeal proceedings.
An appeal before the GST Appellate Authority (First Appeal) must be filed within 3 months from the date of communication of the order. A pre-deposit of 10% of the disputed tax amount is required along with full payment of the admitted tax liability.
Yes. Under Section 107(6) of the CGST Act, a pre-deposit of 10% of the disputed tax, interest, fine, fee, and penalty is mandatory for the first appeal. For the second appeal before the Tribunal, the pre-deposit requirement is 20%.
Yes. Several High Courts have held that ITC cannot be denied solely because the supplier failed to upload invoices or file returns, provided the buyer has a valid invoice, has received the goods/services, and has paid the tax to the supplier. We have strong experience in ITC denial cases.
An SCN reply is your response to the Show Cause Notice before an order is passed. A GST appeal is filed after an adverse order has been passed. The SCN reply stage is critical — a strong reply can prevent a confirmed demand, making an appeal unnecessary.
Once an appeal is filed with the required pre-deposit, recovery proceedings are stayed for the disputed amount. We also file specific applications for stay of recovery where needed to ensure your business is protected during the appeal process.
GST Appellate Authority proceedings typically take 6–18 months depending on the jurisdiction and the complexity of the matter. We take steps to expedite proceedings wherever possible and keep you informed at every stage of the process.
Every GST notice carries a deadline. Delayed action weakens your case significantly. Contact Tax Relief India today for an immediate expert review of your GST matter.