GST LAWYERS IN AHMEDABAD
GST ADVISORY, COMPLIANCE & LITIGATION IN INDIA

KEY SERVICES IN GST LAW

We assist corporates, multinational groups, and businesses with a wide range of GST advisory and dispute resolution matters. Our work covers the following key areas:

•  Advisory & Structuring
  • Classification of goods and services under GST schedules.
  • Advice on valuation, exemptions, and applicable rates.
  • Place of supply analysis for inter-state and cross-border transactions.
  • Structuring of input tax credit (ITC) to optimise working capital.
  • Advisory on export benefits, refunds, and zero-rated supplies.

•  Representation before Authorities
  • Handling departmental audits and investigations.
  • Responding to notices and inquiries from tax officers.
  • Legal strategy to resolve disputes at the assessment stage and prevent escalation.
  • Liaison with authorities for refund claims and related matters.

• Litigation & Appeals
  • Drafting and filing replies to show-cause notices (SCNs).
  • Representation in adjudication proceedings before GST authorities.
  • Appeals before Commissioner (Appeals), Appellate Tribunal (awaiting operationalisation), High Courts, and the Supreme Court.
  • Writ petitions challenging departmental actions or circulars.

• Pre-deposit Waiver Strategies: GST law mandates pre-deposits for filing appeals. While authorities cannot waive these, in exceptional hardship cases, we advise on approaching High Courts under writ jurisdiction to seek relief mechanisms that may ease or defer or eliminate the statutory pre-deposit burden.

• Sector-Specific GST Issues
  • EPC and infrastructure projects: ITC disputes and valuation of composite contracts.
  • Real estate: taxability of under-construction properties and joint development arrangements.
  • E-commerce and SaaS: intermediary classification, online service taxability, and cross-border supplies.
  • Export/import: refund claims, inverted duty disputes, and export benefits.
  • Fintech and digital services: taxability of wallets, payment gateways, and other financial products.

DOCUMENTS WE DRAFT & REVIEW

Our GST practice is document-intensive, with a focus on precision and defensibility. We regularly prepare and review:

• Replies to show-cause notices (SCNs).
• Appeal memoranda before Commissioner (Appeals) and Appellate Tribunal (awaiting operationalisation).
• Writ petitions and supporting pleadings in High Courts.
• Applications for advance rulings and clarifications.
• Contractual clauses allocating GST incidence and tax-sharing between parties.
• Legal opinions on classification, taxability, and availability of input tax credit.

OUR APPROACH

Our approach to GST matters is built around clarity, defensibility, and strategic litigation planning. We recognise that many disputes arise not from deliberate default but from interpretational differences in classification, valuation, or place of supply. To address this, our advisory work is aimed at preventing disputes wherever possible, and our litigation strategy is designed to withstand close judicial scrutiny.

• Documentation Precision: Opinions and replies are drafted with the foresight that they may later form the foundation of arguments in court. When a client acts on an opinion and pays tax at a certain rate, that position must be able to withstand departmental and judicial scrutiny. We therefore emphasise clarity in reasoning, use of precedents, and careful statutory analysis.

• Litigation-Ready Advisory: Our advisory is informed by how courts interpret GST provisions. When structuring input tax credit or advising on classification, we incorporate case law and departmental circulars so that any position taken today can be defended tomorrow.

• Pre-deposit Relief Strategies: Recognising the statutory rigidity around pre-deposits, we explore lawful alternatives in deserving cases. By combining writ remedies before High Courts with statutory appellate proceedings, we help clients navigate situations where immediate payment would cause undue hardship.

• Sector-Specific Strategies: GST risks vary significantly across industries, and our advice reflects these nuances. For instance, an EPC contractor may need to defend input credit on sub-contractors, while a SaaS platform may need to justify whether its services qualify as “intermediary” or as “export of services.” A real estate developer, by contrast, faces challenges in taxability of under-construction properties. Each requires a tailored strategy aligned with sector-specific precedents and circulars.

• Representation with Legal and Commercial Awareness: When appearing before tax authorities or courts, our representation combines technical arguments with an understanding of commercial implications. The goal is not only to assert legal rights but also to guide clients toward outcomes that are practical and sustainable.

ILLUSTRATIVE SCENARIOS

To demonstrate how GST issues commonly arise, the following examples highlight typical disputes and the legal strategies they require:

• Input Tax Credit in EPC Contracts: An engineering, procurement, and construction (EPC) company claims input credit on goods and services supplied by sub-contractors. The department challenges eligibility on the ground that certain inputs relate to immovable property. In such disputes, the precise wording of contracts, invoices, and correspondence becomes critical. Lawyers add value by reviewing these documents holistically, aligning them with statutory provisions, and framing arguments that highlight commercial substance. The strength of an ITC claim often depends as much on how documentation is interpreted and presented as on the underlying transaction itself.
• Classification of SaaS Services: A software company providing cloud-based services to overseas clients faces a dispute on whether its services qualify as “intermediary” (taxable in India) or as “export of services” (zero-rated). The issue turns on contractual terms, substance of service delivery, and judicial interpretation of cross-border supply rules.
• Export Refund Delays: Under Section 16 of the IGST Act, exports qualify as zero-rated supplies, allowing exporters to claim refund of unutilised input tax credit under Section 54 of the CGST Act. In practice, refunds are often withheld due to mismatches between GST returns and shipping bill data, or because departmental officers raise reconciliation objections on input tax credit. Resolving such disputes requires more than procedural follow-up – contracts, invoices, and returns must be reviewed and aligned with statutory rules (such as Rule 89 for ITC refunds or Rule 96 for IGST-paid exports). Legal representation plays a crucial role in demonstrating eligibility, countering withholding under Section 54(10)/(11), and, where necessary, approaching High Courts to enforce refund timelines and claim statutory interest under Section 56.
• Pre-deposit Relief in Appeals: A manufacturing company wishes to contest an adverse adjudication order but is unable to meet the statutory pre-deposit requirement. By filing a writ petition before the High Court alongside the GST appeal, relief is sought to waive or defer the pre-deposit condition in light of financial hardship.
• Real Estate Joint Development Arrangements: A real estate developer enters into a joint development agreement with a landowner. The department disputes whether tax is payable at the stage of development or only upon sale of flats. Resolution requires careful interpretation of supply provisions and relevant notifications.

RELATED SERVICES

A GST dispute rarely exists in isolation. A single transaction may trigger parallel issues in other areas of law, such as:

• Direct Taxation: mismatches identified during GST proceedings may be shared with income tax authorities, leading to parallel assessments or investigations.
• Customs Law: import/export transactions often involve both customs valuation disputes and GST refund/credit claims.
• International Taxation: cross-border supplies and exports raise questions of place of supply, zero-rating, and foreign tax credit interactions.

Frequently Asked Questions (FAQs)

R & D Law Chambers

*This page is intended solely for informational purposes. It should not be construed as professional advice. The descriptions of practice areas and services are general in nature and are provided only to assist readers in understanding the range of corporate law and related legal issues commonly handled by corporate law firms in India.
Nothing on this page is to be taken as a guarantee of outcome or as an invitation to create a lawyer–client relationship. Readers are encouraged to seek independent professional advice based on their specific facts and requirements.
R & D Law Chambers makes every effort to ensure that the information presented is accurate as of the date of publication. However, laws and regulations evolve, and the applicability of legal principles may vary depending on the facts of each case. The firm disclaims any liability arising from reliance placed on the content of this page without obtaining tailored advice.