From show-cause notices under Sections 73 and 74 to GSTAT appeals and High Court writs, we handle every stage of a GST dispute.
Each engagement is structured around the specific statutory provision, adjudicating authority, limitation period and evidentiary standard that governs your dispute, never a generic template.
Sections 73 · 74 · 76 · CGST Act
Meticulously reasoned replies to show-cause notices issued under Sections 73, 74 and 76 of the CGST Act, 2017. Our defence targets jurisdictional defects, limitation lapses and evidentiary gaps, aimed at securing a favourable adjudication order before the matter escalates to appeal.
Section 109 · 112 · GSTAT
Comprehensive appellate advocacy before the GST Appellate Tribunal (GSTAT) constituted under Section 109 of the CGST Act and the first appellate authorities, covering pre-deposit computation under Section 112, stay applications, and merit-driven oral and written submissions.
Section 16 · 17(5) · GSTR-2A/2B
Challenging wrongful ITC denials arising from GSTR-2A/2B mismatches, supplier defaults under Section 16(2)(c), blocked credits under Section 17(5), and retrospective rule amendments. We secure legitimate credit entitlements through adjudication, appeals and, where necessary, writ jurisdiction.
Section 129 · 130 · In-transit
Immediate intervention when goods or conveyances are intercepted and detained under Section 129 of the CGST Act during transit. We secure provisional release, challenge penalty computations, and prevent revenue loss from supply-chain disruption, often within 24 to 48 hours of detention.
Article 226 · Constitution of India
Filing writ petitions under Article 226 to challenge ultra vires notifications, arbitrary assessment orders, violations of natural justice (audi alteram partem), and coercive recovery without a valid demand order. We obtain interim stay orders and secure the quashing of unlawful demands.
Each stage hands clean inputs to the next. The notice forensics shape the evidence. The evidence shapes the reply. The reply shapes the appeal. Nothing is improvised.
Line-by-line analysis of the SCN, verifying jurisdiction, limitation under Section 73/74, correct invocation of provisions, and whether the department has discharged its burden of proof.
Systematic collation and indexing of tax invoices, GSTR filings, e-way bills, contracts, banking records and supplier correspondence, building an unimpeachable documentary record.
Preparing legally precise replies with statutory citations, tribunal and High Court precedents, and cross-referenced evidence, structured to secure a favourable order at the first hearing.
If the order is adverse: immediate merit assessment, pre-deposit computation under Section 112, stay-application drafting, and strategic forum selection (Commissioner Appeals, GSTAT or High Court writ).
Securing the final favourable order, implementing refund mechanics under Section 54 where applicable, and designing compliance protocols to prevent recurrence across future assessment periods.
Most firms address GST notices in isolation, treating each SCN as a standalone event. AMLEGALS traces every dispute back to the underlying transaction structure and compliance history, identifying whether the root cause is a classification error, a documentation gap, a supplier-side default, or a genuine interpretive ambiguity.
A high-stakes GST defence is engineered, not improvised. Before a single reply is drafted, we triangulate three independent lenses, so the technical record, the commercial reality and the binding precedent all point to the same conclusion.
We analyse your specific ERP data footprints, e-way bill telematics and supply chain mapping to understand the underlying transactions, so the defence is built on the actual flow of goods, credit and documentation, not on assumptions.
We look beyond the immediate tax demand to preserve vendor relationships, protect credit flow and mitigate cash-flow disruption, because a defence that wins the notice but strangles liquidity is no victory at all.
We ground your defence in established constitutional principles, leveraging deep familiarity with High Court and Supreme Court precedents, so the reply, the appeal and the writ all stand on settled law.
Represented a multinational logistics corporation facing a ₹42 Crore retrospective ITC denial under Rule 86A. We secured an emergency stay in the High Court, restoring full operational liquidity within 72 hours.
AMLEGALS is a full-service Indian law firm headquartered in Ahmedabad with a pan-India footprint. Our indirect-tax litigation practice is led by professionals with extensive courtroom and tribunal experience, appearing before adjudicating authorities, the Commissioner (Appeals), GSTAT benches and High Courts across all major Indian jurisdictions.
Our GST clients span manufacturing, FMCG, e-commerce, logistics, pharmaceuticals, real estate, technology, and banking and financial services. Each sector presents unique classification, valuation and ITC challenges, and that sector knowledge directly informs the defence we build.
Share your details and a senior GST litigation counsel will assess your matter within one business day. All communications are protected under attorney, client privilege.
Short, direct, on the record.
Under Section 73 (non-fraud cases), the proper officer must issue the SCN at least three months before the limitation date. The assessee typically receives 30 days to file a reply, though adjournments can be sought under Section 73(8). For Section 74 (fraud, suppression or wilful misstatement), the limitation period extends to five years from the due date of filing the annual return for the relevant financial year.
Yes. ITC denials arising from GSTR-2A/2B mismatches, supplier non-compliance under Section 16(2)(c), or incorrect application of Section 17(5) blocked-credit rules are frequently overturned through well-drafted adjudication replies, first appeals to the Commissioner (Appeals), GSTAT proceedings or Article 226 writ petitions, particularly where the assessee holds valid tax invoices and can demonstrate genuine, arm’s-length transactions.
The Goods and Services Tax Appellate Tribunal (GSTAT) is the second appellate authority under the GST regime, constituted under Section 109 of the CGST Act, 2017. It hears appeals against orders passed by the first appellate authority (Commissioner of Appeals). GSTAT is the appropriate forum when the dispute involves mixed questions of fact and law that require tribunal-level adjudication and the matter has already been heard by the first appellate authority.
First, do not sign any statement under coercion. Engage specialised GST litigation counsel immediately to assess the detention notice under Section 129, verify procedural validity (proper officer, physical verification, MOV-01 to MOV-11 compliance), and file for provisional release by furnishing the prescribed security or bank guarantee under Section 129(1)(a) or (b). Simultaneously, preserve all e-way bills, tax invoices, delivery challans and transport documents as evidence for the adjudication that follows.
A writ petition under Article 226 of the Constitution is appropriate when: (a) the impugned order violates principles of natural justice (e.g., no personal hearing granted despite Section 75(4)); (b) the statute, rule or notification itself is challenged as ultra vires; (c) the authority has acted without or in excess of jurisdiction; or (d) there is no other efficacious alternative remedy available. Indian High Courts have also entertained writ petitions in cases of coercive recovery action initiated without a valid demand order.
The provision the department invokes decides your limitation period, your penalty exposure and your criminal risk. Reading the invocation correctly is the first move in every GST defence.
Read the perspective →With the GST Appellate Tribunal constituted, the appellate backlog finally has a forum. The pre-deposit clock and the filing window now run in earnest.
Read the perspective →A mismatch is not a verdict. With valid invoices and a genuine transaction trail, denied credit is recoverable through a structured adjudication-to-writ pathway.
Read the perspective →A retrospective tax demand rarely stays in the assessment hall. It surfaces in contractual indemnities, in constitutional writs, and in the dispute-resolution clauses that decide who carries the liability.
When a GST liability turns on a tax indemnity or a price-adjustment clause, the fight moves to arbitration. We carry the same evidentiary discipline into the tribunal.
Arbitration & commercial disputes →Emergency stays, jurisdictional challenges and credit-ledger unblocking demand writ-court strategy. Our dispute-resolution practice runs that constitutional track.
Dispute resolution →Yesterday's GST exposure becomes tomorrow's deal-breaker in diligence. We structure indemnities and warranties so historic tax risk is allocated, not inherited.
M&A advisory →AMLEGALS brings extensive indirect-tax litigation experience rigour to every SCN, every appeal and every writ, so you can focus on running your business.