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GST Litigation Services

Goods and Service tax or GST, is form of comprehensive tax system that is applied on every step of sale and purchase of any goods or service. That means from the manufacturer to the final consumer at every step the item is being purchase/ sold or any service is being offered/ availed, the seller raises its bill stipulating the cost and the GST slab or percentage that is applicable. 

Now the GST slab or the Goods and Service Tax rate on each product or service is different, it is based on the categorization or GST slab classification as provided by the government. This issue in this matter is that the interpretation of these classification, along with those ever-changing guidelines. Added to that, poor account management, improper and fraud billing, failed compliance and missing deadlines, often leads to conflict with the GST authorities.



GST Litigation

GST litigation pertains to legal conflicts and processes that emerge within the framework of the Goods and Services Tax (GST). These conflicts may involve taxpayers, tax authorities, or both parties, and generally focus on matters like tax assessments, refunds, compliance, and the interpretation of GST regulations. Such litigation can take place at different stages, beginning with assessments by GST officers and extending to appeals in tribunals and higher courts.

Why Does GST Litigation Happen?

GST litigation causes  for various reasons, mainly due to the complexities and differing interpretations of GST laws. Some frequent reasons include:

Incorrect Classification- The GST system necessitates the accurate classification of goods and services to establish the correct tax rate. Misclassification can lead to the application of an incorrect tax rate, resulting in either underpayment or overpayment of taxes.

Examples: A product may be classified under a lower tax bracket instead of a higher one, such as labelling luxury items as necessities.

Valuation Issues- Valuation disputes occur when there is disagreement regarding the taxable value of goods or services. GST is calculated based on the transaction value, which should encompass all expenses incurred during the supply process.

Examples: Disputes may arise over whether discounts, incentives, or extra costs (like shipping) should be included in the taxable value.

Tax Rate Applicability- Conflicts emerge when there is uncertainty about the appropriate GST rate for specific goods or services. Misapplication of GST rates can lead to disputes and demands for additional taxes or refunds, resulting in litigation.

Examples: Confusion may arise over whether a food item is subject to a 5% or 18% tax rate.

Rejection or Delay of Refund Claims- Taxpayers seek refunds when they have overpaid taxes or are eligible for refunds due to exports or other zero-rated supplies. Disputes can occur when these claims are rejected or delayed without sufficient justification.

Examples: A business exporting goods may experience delays in receiving refunds for input taxes paid.

Eligibility Disputes- Disagreements may arise regarding whether a taxpayer qualifies for a GST refund. These disputes often center on whether the criteria for claiming refunds have been met.

Examples: Disputes may occur over eligibility for a refund due to an inverted duty structure or unutilized input tax credit.

Input Tax Credit (ITC) Disputes

ITC Reversals- ITC claims may be reversed if the conditions for claiming them are not fulfilled, such as failing to pay suppliers within 180 days or inconsistencies in returns. Reversal of ITC can impact a business's working capital and often leads to disputes with tax authorities.

Examples: A business might face an ITC reversal if the supplier does not submit the required returns.

Disallowed ITC-  ITC claims can be disallowed for various reasons, including inadequate documentation, non-compliance with GST regulations, or discrepancies in records.

Examples: ITC claimed on purchases may be disallowed if they are later considered ineligible.

Compliance and Procedural Issues

Non-filing or Late Filing- GST law requires timely filing of returns. Non-compliance can result in penalties and interest, leading to disputes.

Examples: Businesses may incur penalties for failing to file GSTR-3B on time.

Procedural Lapses- Procedural lapses involve mistakes in invoicing, documentation, or adherence to GST rules, leading to disputes.

Examples: Incorrectly issued tax invoices or failure to maintain proper records.

Stages of GST Litigation

The GST litigation process generally consists of multiple stages, each with its own set of procedures and requirements. Familiarity with these stages is essential for effectively managing and navigating the litigation process.

1. Assessment and Adjudication

Initial Assessment: Tax authorities issue an assessment order based on the taxpayer's filed tax returns.

Show Cause Notice (SCN): If any discrepancies are identified, authorities send an SCN to the taxpayer, outlining the reasons for the proposed action.

2. First Appeal

Appeal to Appellate Authority: The taxpayer has the option to appeal against the assessment order or SCN to the Appellate Authority within a designated timeframe (typically 3 months).

Hearing and Order: The Appellate Authority holds hearings and issues a ruling based on the evidence and arguments presented.

3. Second Appeal

Appeal to Appellate Tribunal: If the taxpayer or tax authorities are not satisfied with the Appellate Authority's decision, they can appeal to the Appellate Tribunal (GSTAT) within a specified period (usually 6 months).

Hearing and Decision: The Tribunal reviews the case, conducts hearings, and delivers a decision.

4. Judicial Review

High Court: If there are significant legal questions, further appeals can be made to the High Court for judicial review, which must be filed within a specified timeframe (usually 180 days).

Supreme Court: The Supreme Court of India serves as the final level of appeal, addressing major legal questions or substantial issues of law.

5. Alternative Dispute Resolution (ADR)

Advance Rulings: Taxpayers can request advance rulings on specific matters to prevent future litigation. These rulings are binding on both the applicant and the tax authorities.

Settlement Commission: In certain situations, disputes may be resolved through the GST Settlement Commission, which aims for a quick resolution.

6. Resolution and Compliance

Implementation of Order: After a decision is reached at any stage, the taxpayer must adhere to the order, which may involve paying dues, reversing ITC, or taking other actions as instructed.

Follow-up Actions: If the order is unfavorable to the taxpayer, they may pursue further appeals or legal remedies in accordance with legal provisions.

GST LITIGATION SERVICES

The process of maintain records, and planning GST payment and claims can be very complex. Thus, it is humanly to make mistakes, therefore you must take advice of GST litigation experts. Lex N Tax Associates is a GST tax litigation firm, offering thorough assistance to resolve tax disputes and compliance challenges. Our skilled team addresses urgent GST issues, guiding businesses through controversies and safeguarding their rights. We manage various aspects of GST litigation, such as discrepancies in tax assessments, refund claims, and disputes over input tax credits. Our services encompass representing clients in GST appeals, overseeing search and seizure cases, and ensuring compliance with GST regulations in a timely manner. 

We also deal with anti-evasion cases and assist with GST notices. Our firm keeps clients updated on significant changes and developments in GST law to protect their interests. With advanced infrastructure and technology, Lex N Tax Associates provides strong representation and support. Our experts, who hold qualifications across multiple jurisdictions, prepare necessary responses, appeal documents, and offer personal representation before tax authorities. We carefully analyze each case, evaluating its strengths and weaknesses, to construct solid legal defences. Also, our comprehensive services include managing GST refund claims, ensuring they are filed promptly and in compliance with regulations. Drawing on extensive experience from the previous tax system, we effectively handle all technical aspects of GST litigation, delivering top-notch GST litigation services in Delhi to help your business operate smoothly.

GST Related Problems faced by clients
Often clients come up to us with us when filing for GST litigations that involve issues such as claims of the input tax credit and looking into carrying forward the transitional credits from the erstwhile indirect tax.

They are also unsure and need to check the eligibility of the input tax credit on various goods and services and also to see the eligibility to claim the credit on taxes paid in the Pre-GST regime. Our firm then takes up our client’s case and provides Best GST litigation services in Delhi. The difference in views regarding GST has led to disputes, and litigations are filed in this regard. Since the tax law is a set of facts and laws that can have several interpretations, a taxpayer, in this case, our client, may disagree with the adjudication order that the tax authorities have passed. However, there is scope for the taxpayer to look into other channels for filing a GST appeal. There is a time limit for filing the litigation and pre-deposit of a certain mentioned amount before you could get your GST appeal heard before a competent authority which we take care of under our best GST litigation services in Delhi.

Since there is a dual GST application by both state and central tax authorities, the taxpayer who has grievances need not approach both the authorities when going in for a GST appeal. Here we help you to place your litigation under the proper authority. We also ensure that when we get a decision that isn’t in our favor by the adjudicating authority, our client has the right to file an appeal at the Appellate authority. As we are handling the case for you, we will file the case to the Appellate Authority within the stipulated time frame of three months from the date of communication of the impugned order. The Appellate Authority will pardon a month’s delay if the taxpayer gives an approved reason.

Suppose the client is still not satisfied with the Appellate body’s decisions. They can take our help to go into the second level of appeal approach the Tribunal in such cases. It has two tiers consisting of National and Regional Benches so that the jurisdiction of two constituents is defined wherein we help the client file cross-objections against the order passed by the Appellate Authority.
How we work it out for you?

Our firm is a collaborative team of lawyers, chartered accountants, tax consultants, company secretaries and several other professionals who provide specialized best GST Litigations Services in Delhi. Banking on their expertise, you can deal with several departmental inquiries and penalties from tax authorities. The experience in GST is a huge bonus as we support it with other comprehensive itineraries of services such as advisory, compliance, litigation and regulatory measures that are required to be fulfilled.

We lend our credibility to handle your GST litigation services in Delhi. Our support services are expertly capable of dealing with authorities at every phase of the case. The experience and expertise of having ling disputes and laws from the previous tax regime have been an efficient training ground for understanding every technical issue that your case holds. We also look into providing GST refund claims with our professional guidance and regular follow-ups on the same.

When we take up the GST litigation case, we look into all the aspects and work on building a watertight case that will enable us to gain from best GST litigation services in Delhi. We check into the GST annual returns regardless of the sales or profitability. Our experts check the validity of the GSTIN. The rule of 96A, the exporter has to give a letter of undertaking, the GST RFD-11, which is an affirmation of the exporter complying with the GST obligations if they don’t have IGST. We also look into whether you have filed your returns on time according to Government deadlines. It also means that the client requires GST compliant purchase and sales invoices that enable you to file the GST returns. We also check whether the client may not have a fixed address to operate and apply for temporary GST registration. All these aspects, as mentioned above, are important when filing a GST litigation which is considered while providing best GST litigation services in Delhi.

Dealing with GST authorities in GST Litigation
Lex N Tax Associates need to keep your business running. Hence, we have a team of experts who manage your operational requirements to complete the statutory records. We also help our clients in handling tax evasion matters. Our experts also take up anti-evasion cases, which also form a part of our support services. However, another team will work on representing the client before the tax authorities so that you don’t end up paying fines and penalties that become a financial burden on you and your business.

Lex N Tax Associates have a legal team of experts who will handle all the GST appeals—allowing a litigation expert to take over and enabling you to concentrate on your business. At the same time, we work out the nitty-gritty of the legal issues concerning GST litigations. Having a qualified GST litigation service managing your affairs will enable us to represent your GST appeals better in front of the authorities. Many of the clients have a GST refund issue that our team looks into and sorts out your claims.

Our experts have multi-jurisdictional qualifications; they can provide the Best GST litigation services in Delhi. Our team not only provides advice and consults on the case but will enable the drafting of representations in front of various authorities that need to be notified. The firm extends support services even for personal appearance as required.

 
When a client comes to us, we

Lex N Tax Associates do a detailed study of the case and make a list of the merits and demerits of the case that is being subjected to litigation before providing our best GST litigation services in Delhi.
Once we take on the case, we immediately begin drafting replies to the show-cause notices, deficiency memos, and other related litigation paraphernalia.
Our team also ensures a GST appeal memorandum is drafted as per the Original or the Order in Appeal. It is then sent to the concerned authorities
Lex N Tax Associates take part in the personal hearing before the appellate and adjudicating authorities.
The above-aforementioned services form our  best GST litigations services in Delhi that also include support services.
Our lead team handling GST litigation services

Lex N Tax Associates have specialized team that has been diligently put together to resolve all kinds of best GST litigation services in Delhi and provide other support services regarding the same. Our job is to chart out the pressing concerns you have with the department regarding GST law. Getting embroiled in these controversies has never been easy, but you will be able to continue doing business and fight for your rights with our support. Though we provide best GST litigation services in Delhi, we take up other support services such as this one and back you up to fight for your rights when you have search and seizure cases that hamper your reputation and goodwill.

We will enlighten you with all the major amendments and developments in the GST law while ensuring that your interests aren’t neglected as a taxpayer. Our firm has upped its ante to give you the best representation in all your GST litigations. Our firm handles all parameters related to the GST appeals that deal with the tax authorities. Moreover, our firm is equipped with the tremendous backup in the form of infrastructure and technology to provide GST litigation services. The firm also has expertise in handling anti-evasion cases which are part of our support services that we provide to clients. We also help you with providing a GST notice reply on your behalf.

Why Choose Lex N Tax Associates?

You will find the best assistance from our team of experts in representing your GST litigations in the form of several related services, such as

  • We put together a solid response for the various notices and other forms of communication that you are likely to receive when you file a GST litigation.
  • We ensure that all your GST appeals are filed on time with accuracy in documents that need to be submitted.
  • Responding to the summons and the formality of appearing in front of the authorities are taken care of by our team. We work out your GST notice reply.
  • We work on representing clients for all the matters relating to GST litigations.
  • Our firm also gives support services when the client is contesting disputed refund claims. Our major task will be to get your GST refund.
  • Several audit objections by departments are bound to hamper the process for which our team will work on each one of them and respond accordingly.
  • To carry out your business operations in a regular manner, the restoration of the GSTIN is mandatory. It is part of our best GST litigation services in Delhi that handle it for you.
  • For clients who still have been stuck with handling the old tax regime, we also prove tax assessment assistance under those erstwhile laws that regulated them.
  • Lex N Tax Associates always ready to solve your doubts regarding GST or Litigation issues in GST, GST Litigation in Delhi, best GST Litigation services in Delhi.

We are here to resolve your queries and tax-related issues concerning GST litigations.