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Long-form notes on the questions our individual and NRI clients ask most often. Written so you can decide whether you need a lawyer at all, and what to ask if you do.
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How do you file an appeal against a GST order?
Understanding the GST Appeal Process in India Receiving a GST demand order, penalty notice, or input tax credit disallowance can disrupt business operations and create serious cash flow challenges. When you believe a GST authority has issued an incorrect order, understanding the GST appeal process becomes critical to protecting your financial interests. The Central Goods and Services Tax Act, 2017 ( CGST Act, 2017 ) provides a structured appellate mechanism that allows…
Read article · 19 min →How can provisional attachment under Section 83 GST be challenged?
Understanding Provisional Attachment Under Section 83 GST Imagine discovering that your business bank accounts are suddenly frozen, or your property has been temporarily blocked, with no prior warning. This unsettling situation reflects the reality many taxpayers face when authorities issue a provisional attachment under Section 83 GST of the Central Goods and Services Tax Act, 2017 (CGST Act). This powerful enforcement tool allows GST officers to temporarily attach assets…
20 min read →How can blocked Input Tax Credit (ITC) be restored?
What Is Blocked ITC Under GST? Blocked Input Tax Credit (ITC) under GST refers to input tax credit that a taxpayer has legitimately claimed but cannot utilize to discharge output tax liability. The credit appears in the electronic credit ledger but remains unusable due to systemic restrictions, compliance triggers, or enforcement actions initiated by GST authorities. Under the Central Goods and Services Tax Act, 2017 (CGST Act), Section 16 allows registered taxpayers to…
22 min read →Can GST notices be challenged before the High Court?
Understanding the Legal Framework of GST in India The Goods and Services Tax revolutionized India's indirect tax structure when it came into force through the Central Goods and Services Tax Act, 2017 . Since then, GST authorities issue notices for various reasons ranging from simple information requests to serious demands for unpaid taxes or penalties. When you receive a GST notice , understanding your rights and available legal remedies becomes critical. The question many…
19 min read →What are the penalties for fake invoicing under GST?
Understanding Fake Invoices Under GST In June 2023, the Directorate General of GST Intelligence (DGGI) arrested several individuals in Delhi and Mumbai for operating a fake invoice racket worth over ₹500 crores. Within weeks, bank accounts were frozen, goods were seized, and arrest warrants were issued. This is not an isolated incident. Across India, fake invoice under GST cases have become one of the most aggressively prosecuted forms of tax fraud. For businesses, the…
16 min read →How can goods detained under GST be released?
Why Understanding the Release of Detained Goods GST Matters When GST officers suddenly detain your goods during transportation, your business can come to a standstill. The release of detained goods GST is a pressing concern for thousands of traders, manufacturers, and transporters across India. One day your consignment is on the road; the next day it's locked in a government warehouse with legal notices piling up. This is not just about goods. It's about working capital,…
21 min read →How can a cancelled GST registration be restored?
Understanding GST Registration Revocation in India Running a business in India requires strict adherence to compliance requirements, and among the most critical is maintaining an active GST registration . When your GSTIN gets cancelled , it can bring business operations to a sudden halt. You can no longer raise GST-compliant invoices, claim Input Tax Credit (ITC), or conduct normal transactions. Bank accounts may be blocked, buyers become hesitant, and financial penalties…
18 min read →What happens when GST returns mismatch with GSTR-2B?
Understanding GSTR-2B and Why Mismatches Matter GSTR-2B is an auto-drafted statement generated monthly by the GST system for every registered taxpayer. Unlike a return you file yourself, this document reflects all invoices uploaded by your suppliers in their GSTR-1 or GSTR-5, along with import data from ICEGATE and Input Service Distributor invoices. Think of GSTR-2B as a mirror showing what your suppliers have declared about their sales to you. If they upload an invoice in…
19 min read →How to respond to an ASMT-0 notice under GST?
What Is an ASMT-0 Notice Under GST? When you receive an ASMT-0 notice from the GST authorities, you're getting a formal alert that the tax department has detected a discrepancy notice in your GST filings. This GST scrutiny notice is issued under Section 61 of the Central Goods and Services Tax Act, 2017 (CGST Act) , which empowers the proper officer to scrutinize your GST returns and related documents to verify their correctness. The notice typically appears on the GST…
16 min read →