GST · Indirect Tax · Litigation & Advisory
GST Litigation Lawyer in Mumbai — GST Legal Services, Notices, ITC Disputes, Appeals & Writs
Overview
Counsel you can reach, in courts we appear in daily
Facing a GST show-cause notice, an input tax credit denial or a cancelled GST registration? APS Law's GST litigation lawyers represent businesses, professionals and directors across Mumbai, Thane, Mira Road and the rest of India at every stage of a GST dispute — from the first summons under Section 70 to appeals before the Appellate Authority, the GST Tribunal (GSTAT) and writ petitions before the Bombay High Court.
Our GST legal services combine litigation with preventive advisory. We review your GSTR filings, contracts and ITC positions before the department does, so that departmental audits and assessments are met from a position of preparation rather than surprise.
Whether you face an ITC mismatch demand, a registration cancellation under Section 29, a search and seizure operation, or a tax, interest and penalty demand under Sections 73/74 of the CGST/MGST Act, our GST advocates step in with a documented, deadline-driven defence.
Services
How we help
GST Show-Cause Notice Replies (Sec 73/74)
Detailed, evidence-backed replies to GST SCNs under Sections 73 and 74 of the CGST/MGST Act, with case-law support, reconciliation statements and personal hearing representation.
ITC Disputes & GSTR-2B Mismatch Defence
Challenging input tax credit denials, GSTR-2A/2B mismatch demands, Rule 36(4) apportionment and Rule 86B restrictions before adjudicating and appellate forums.
GST Registration Cancellation & Revocation
Revocation of cancelled GST registrations under Section 30, defence against suo-moto cancellation under Section 29, and restoration of suspended GSTINs.
GST Audit, Summons & Search Defence
Representation during departmental audits and special audits under Section 66, replies to summons under Section 70, and advice during search, seizure and inspection operations.
GST Appeals — Appellate Authority & GSTAT
Appeals before the Appellate Authority under Section 107, revision applications under Section 108, and representation before the GST Appellate Tribunal (GSTAT), including pre-deposit and stay of demand.
GST Writ Petitions — Bombay High Court
Writ petitions before the Bombay High Court against provisional attachment of bank accounts under Section 83, refund rejections, time-barred demands and jurisdictional or procedural overreach.
Scope
Our GST litigation scope
- Show-cause notice replies (Sec 73 / 74 CGST Act)
- Input tax credit denial & GSTR-2A/2B mismatch disputes
- GST registration cancellation & revocation
- Departmental audit & special audit representation (Sec 65/66)
- Summons under Section 70, search & seizure advisory
- Provisional attachment of bank accounts (Sec 83)
- Refund claims, refund rejections & inverted duty structure
- Tax, interest & penalty demands under Sec 73/74/122
- Appeals before Appellate Authority & GST Tribunal (GSTAT)
- Advance ruling & rectification applications
- Classification, valuation & place-of-supply disputes
- E-way bill, transit detention & penalty matters
- Fake ITC / Section 132 prosecution defence
- Writ petitions before the Bombay High Court
Process
Working with us
- 01
Notice & Exposure Review
We examine the GST notice, your GSTR filings, ledgers and reconciliations to map the exact tax, interest and penalty exposure and identify the strongest grounds of defence.
- 02
Reply & Representation
A structured, evidence-backed reply with case law is filed within the statutory timeline, followed by personal hearing representation before the proper officer.
- 03
Adjudication & Appeal
If the order is adverse, we file an appeal before the Appellate Authority with pre-deposit compliance under Section 107 and pursue stay of demand where recovery is threatened.
- 04
Tribunal & Writ
For questions of law or procedural violations, we escalate to the GST Appellate Tribunal or the Bombay High Court through writ jurisdiction.
FAQ
Questions clients ask
I received a GST show-cause notice. How much time do I have?
Typically 30 days, but the exact deadline is stated in the notice. Do not ignore it — an unreplied SCN almost always converts into an ex-parte demand order. Send us the notice immediately so we can assess and reply in time.
Can a denied input tax credit be recovered?
In most cases, yes. ITC denials based on supplier default or GSTR-2A/2B mismatch have been repeatedly struck down by High Courts where the buyer acted in good faith. We challenge such denials through appeal or writ.
My GST registration was cancelled. Can it be restored?
Yes. A revocation application can be filed within the statutory window, and where the department refuses, the cancellation can be challenged in appeal or before the High Court.
Can the department freeze my bank account for GST dues?
Only through a provisional attachment order under Section 83, which must follow due process. We move the Commissioner for release and, where the order is arbitrary, challenge it before the Bombay High Court.
I received a summons under Section 70 of the CGST Act. Should I appear?
Yes — non-appearance attracts penalties. But attend with counsel: statements recorded under Section 70 are used as evidence in proceedings against you and your directors. We prepare the documents and accompany you or appear on record.
What is the pre-deposit for a GST appeal?
Under Section 107, 10% of the disputed tax where only tax is involved and 10% of tax plus penalty where penalty is included, capped as prescribed. We structure the pre-deposit and simultaneously seek stay of the demand order.
Do you handle GST matters outside Mumbai?
Yes. While our offices are in Mumbai and Mira Road, we handle GST litigation across Maharashtra and coordinate matters across India through our associate network.
Related
Related practice areas
Tell us about your matter
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