With the intensification of automated data analytics and systematic departmental scrutiny under the GST regime, businesses frequently face inquiries regarding turnover discrepancies, classification challenges, and input tax credit disallowances. Our indirect tax controversy practice provides rigorous legal drafting, statutory defense, and representation across every stage of the dispute lifecycle—from initial scrutiny intimations to proceedings before the First Appellate Authority and the Goods and Services Tax Appellate Tribunal (GSTAT).
Return Scrutiny (Section 61) & Automated Portal Notices
Departmental scrutiny begins under Section 61 with Form GST ASMT-10 detailing discrepancies identified across returns. Furthermore, automated enforcement under Rule 88C (Form DRC-01B for GSTR-1 vs GSTR-3B tax differences) and Rule 88D (Form DRC-01C for GSTR-2B vs GSTR-3B ITC differences) mandates prompt compliance within 7 days. We conduct immediate forensic reviews, collate transactional evidence, and draft precise technical replies in Form GST ASMT-11 or portal response windows to secure closure orders in Form GST ASMT-12.
Show Cause Notice (SCN) Defense: Sections 73, 74 & 74A
Where issues remain unresolved, adjudicating authorities issue Form GST DRC-01 Show Cause Notices. Following amendments introduced via the Finance Act, 2024, proceedings for financial year 2024-25 onward are governed by the unified Section 74A, while prior periods follow Section 73 (non-fraud) or Section 74 (fraud/wilful misstatement). We formulate detailed legal submissions on facts, limitation periods, invocation of extended periods, valuation principles, and judicial precedents from High Courts and the Supreme Court.
Appeals before First Appellate Authority & GSTAT
Against adverse adjudication orders passed under Section 73, 74, or 74A (Form GST DRC-07), taxpayers can file statutory appeals under Section 107 in Form GST APL-01 before the Appellate Authority within 90 days, accompanied by statutory pre-deposit. Furthermore, with the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112, we prepare appeal petitions in Form GST APL-05, formulate statements of facts and grounds of appeal, and represent clients during hearings.
