Services under litigation:
- Writ petitions in High Court/ Supreme Court
- Appeal High Court/ Supreme Court
- GST Appellate Tribunal (GSTAT)
- First Appellate Authority (Departmental Appeal)
- Adjudication
- Summons
- Search and seizure
- DGGI proceedings
The legal procedure involved in issues involving the Goods and Services Tax (GST) system is known as “GST litigation”. GST litigation evolves for a variety of reasons, including but not limited to how the GST laws and regulations are administered, interpreted, or enforced in a specific jurisdiction by tax authorities.
Writ petitions in High Court/ Supreme Court
At Law Brothers, our team specializes in filing writ petitions to challenge violations of fundamental rights in India. A writ petition can be filed in the High Court under Article 226, with broader powers to issue writs. In the Supreme Court, a writ petition under Article 32 is allowed only if a fundamental right violation is proven.
Appeal High Court/ Supreme Court
At Law Brothers, our team expertise’s in GST litigation before constitutional courts for significant issues involving interpretations of GST laws, constitutional challenges, or other complex matters.
GST Appellate Tribunal (GSTAT)
At Law Brothers, our team specializes in representing clients before the GST Appellate Tribunal (GSTAT), the authority established under the Central Goods and Services Tax Act, 2017. The GSTAT hears appeals against orders from the first appellate authority and includes a Principal Bench in New Delhi, along with 31 State Benches across India. These benches are established as per the approval of the GST Council.
First Appellate Authority (Departmental Appeal)
At Law Brothers, our team specializes in the hassle-free filing of appeals, ensuring that the procedure is performed efficiently resulting in positive outcomes. First Appellate Authority being the first chain of judiciary for seeking justice against a decision or order under the GST Act.
Adjudication
At Law Brothers, our team specializes in providing smooth, trouble-free services at the departmental level, handling tax issues like classification, value, refunds, and duties. We represent businesses during investigations, audits, and inquiries by GST authorities, including addressing notices, responding to show-cause demands, and defending tax positions.
Summons
A summons under GST is the first step in legal proceedings, typically issued for investigations or audits. Our firm specializes in examining the legality of summons, ensuring compliance, and advising on the appropriate actions. We provide expert representation to safeguard clients’ interests during this critical phase.
Search and seizure
Search and seizure under GST allow tax authorities to search premises and seize goods or documents suspected of violating GST laws. Our firm specializes in examining the legality of such actions, ensuring compliance with legal procedures. We provide expert guidance and representation to protect clients’ rights and assets during this process.
DGGI proceedings
Proceedings initiated by the DGGI under GST involve investigating tax violations and can lead to significant legal consequences. Our firm specializes in examining the legality of these proceedings, ensuring compliance with the law. We provide expert guidance and defence to protect clients’ interests throughout the process.