Central GST · Delhi, Delhi
Central GST Dispute Lawyer in Delhi — CGST Notices, Appeals & Writs
Overview
Counsel you can reach, in courts we appear in daily
Delhi is home to wholesale trade, services, e-commerce sellers and corporate headquarters — sectors that regularly face scrutiny from the CGST Delhi Zone and the Directorate General of GST Intelligence (DGGI). APS Law represents Delhi taxpayers in Central GST disputes, from the first summons or DRC-01A intimation through adjudication, appeal and writ proceedings.
We draft show-cause notice replies under Sections 73 and 74 of the CGST Act, contest input tax credit denials, defend audit and investigation findings, and file appeals before the Commissioner (Appeals) and the GSTAT bench for Delhi. Where a notice lacks jurisdiction, breaches natural justice or a bank account is provisionally attached, we approach the Delhi High Court.
Most GST proceedings are now conducted on the GST portal and through virtual hearings, so Delhi clients receive the same senior attention as our Mumbai clients, with local counsel engaged for physical appearances when required.
Services
How we help
CGST Show-Cause Notice Replies
Point-wise replies to SCNs and DRC-01 issued by the CGST Delhi Zone, with legal grounds, case law and supporting reconciliations.
DGGI & Anti-Evasion Summons
Representation at Section 70 statements, search and seizure (Section 67) and protection against coercive action and arrest.
Input Tax Credit Disputes
Defence of ITC denials for GSTR-2A/2B mismatch, supplier non-filing, cancelled suppliers and alleged fake invoicing.
Adjudication & Personal Hearings
Appearance before Superintendents, Assistant/Deputy Commissioners and Additional/Joint Commissioners.
Appeals — Commissioner (Appeals) & GSTAT Delhi
Drafting of APL-01 appeals, condonation applications, stay of recovery and second appeals before the Tribunal.
Writ Petitions — Delhi High Court
Challenges to jurisdiction, time-barred notices, ex-parte orders, registration cancellation and Section 83 bank attachments.
Scope
Central GST disputes we handle in Delhi
- Tax, interest and penalty demands (Sec 73/74/122)
- Classification and rate disputes
- Valuation and related-party supplies
- Export refunds and IGST refund rejections
- Inverted duty structure refunds
- Registration cancellation & revocation
- E-way bill detention and confiscation (Sec 129/130)
- Provisional attachment of bank accounts (Sec 83)
- Fake ITC and Section 132 prosecution defence
- Departmental audit (Sec 65) and special audit (Sec 66)
- Cross-jurisdiction issues between CGST Delhi Zone and DGST Act authorities
- Recovery proceedings and rectification applications
Process
Working with us
- 01
Notice review
We check jurisdiction, limitation and the demand computation within 24–48 hours.
- 02
Data reconciliation
GSTR-1, 3B, 2B and books are reconciled to build the factual defence.
- 03
Reply & hearing
A detailed reply is filed and we argue the personal hearing.
- 04
Appeal or writ
If the order is adverse, we appeal or move the Delhi High Court without delay.
FAQ
Questions clients ask
Who issues Central GST notices to businesses in Delhi?
Central GST notices in Delhi are issued by officers of the CGST Delhi Zone (Range, Division or Commissionerate level) or by DGGI. State-administered taxpayers may instead receive notices under the DGST Act. We first identify the correct proper officer, because a notice from an officer without jurisdiction can itself be challenged.
Where are Central GST appeals from Delhi heard?
First appeals go to the Commissioner (Appeals) of the CGST Delhi Zone, then to the GST Appellate Tribunal (GSTAT) bench for Delhi. Writ petitions on jurisdiction, natural justice or bank attachment are filed before the Delhi High Court.
How much pre-deposit is required to file a GST appeal?
10% of the disputed tax (subject to statutory caps) for the first appeal and a further deposit for the Tribunal. Once deposited, recovery of the balance is stayed automatically.
Can you handle my Delhi GST matter from Mumbai?
Yes. Replies, personal hearings and appeals are largely conducted online through the GST portal and virtual hearings. Where a physical appearance before the Delhi High Court is needed, we coordinate with local counsel while retaining strategy and drafting.
What should I do immediately after receiving a DRC-01 or SCN?
Note the reply deadline, do not pay under pressure without advice, collect invoices, GSTR-1/3B/2B data and supplier records, and send the notice to us. Seeking personal hearing in writing is important.
Tell us about your matter
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