Regulatory Framework · India
GST Lawyer in Delhi
GST disputes are technical and time-sensitive. Expert advice pays for itself.
2017
GST Introduced
42 months
SCN Limit (s.74A)
GSTAT
Appellate Tribunal
Understanding the Regulatory Framework
The Goods and Services Tax framework — Central GST, State GST, and IGST — has fundamentally changed indirect taxation in India since 2017. GST disputes arise from input tax credit (ITC) reversals, classification disputes, place of supply controversies, and notices from GST authorities alleging under-declaration or fraudulent credit claims. The GST dispute resolution mechanism — from the Appellate Authority to the Goods and Services Tax Appellate Tribunal (GSTAT) and the High Courts — requires both technical GST knowledge and tax litigation skills. Corpus Juris Legal advises businesses on GST compliance, disputes, and litigation.
GST advisory — classification, rate, exemptions, place of supply
Input tax credit (ITC) eligibility analysis and dispute resolution
Response to GST show-cause notices and audit defence
GST Appellate Authority and GSTAT proceedings
High Court writ petitions against GST orders
GST refund applications and follow-up
Frequently Asked Questions
What are the most common triggers for a GST demand notice?+
Common triggers include: ITC claims on supplies from cancelled or non-compliant vendors (Rule 36 ITC reversal), classification disputes (wrong GST rate applied), place of supply errors in inter-state transactions, failure to reverse ITC on exempt supplies, and mismatches between GSTR-1 and GSTR-3B returns.
What is the limitation period for issuing GST demand notices?+
For financial year 2024-25 onwards, section 74A of the CGST Act sets a single limitation: the show-cause notice must issue within 42 months of the due date of the annual return, and the order within 12 months of the notice. For earlier years, sections 73 and 74 apply, with orders due within three years, or five years in cases of fraud, wilful misstatement or suppression. Penalty is 100% of tax in fraud cases, and up to 10% otherwise.
Can a company claim ITC on goods and services used for both taxable and exempt supplies?+
For mixed use (both taxable and exempt supplies), ITC must be apportioned under Rule 42 and 43 of the CGST Rules. The proportion of ITC attributable to exempt supplies must be reversed. This common-method apportionment is one of the most frequent sources of ITC disputes in audits.
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