Services → Individual
Individual
Tax & GST Disputes
An income tax raid under Section 132, a GST show-cause running into several crore, a notice from the Directorate of Revenue Intelligence, these are not routine compliance issues, they require senior counsel before the first response is sent. LawCrust coordinates premium tax and GST defence across search-and-seizure, assessment, appeals, and tribunal litigation.
Background
What tax and GST defence covers
Tax defence spans the Income Tax Act 1961 (Section 132 search, Section 153A block assessment, Section 271AAB penalty, Section 276C prosecution), the CGST Act 2017 (search and seizure under Section 67, show-cause and adjudication, appellate tribunal), the Customs Act 1962, the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015, and the Benami Transactions (Prohibition) Amendment Act 2016. Each forum has its own procedure, evidentiary standard, and appellate pathway. Premium defence requires coordinated representation across the assessing officer, CIT(A), ITAT, High Court, and Supreme Court tiers.
What We Handle
Scope of Work
- ▸ Income tax search and seizure (Section 132) response, panchnama review, and post-search representations
- ▸ Block assessment under Section 153A defence and CIT(A) appeals
- ▸ ITAT representation and High Court appeals on tax matters
- ▸ GST show-cause notice replies, adjudication, and GST Appellate Tribunal
- ▸ DRI and customs investigations defence
- ▸ Black Money Act notices and voluntary disclosure
- ▸ Benami Property attachment defence
- ▸ Prosecution under Section 276C of the Income Tax Act and equivalent GST provisions
Who It's For
HNI individuals, businesspeople, NRIs, promoters, and professionals facing income tax searches, GST investigations, customs proceedings, or Black Money Act notices in India.
How It Works
A Four-Step Path to Clarity
- 01Urgent assessment call
Same-day or next-day call to scope the search, notice, or assessment order, and the immediate procedural deadlines.
- 02Defence memo with statutory mapping
Written defence memo within 3 to 5 working days with the full statutory map, exposure analysis, response strategy, and indicative fees.
- 03Filings across all forums
CIT(A), ITAT, GST Appellate Authority, customs adjudication, and writ petitions filed in parallel where required.
- 04Trial & appellate execution
Panel advocates lead the matter through every tier of appellate review with weekly status to the client.
Representative Matters
Work We Have Handled in Tax & GST Disputes
Anonymised practice descriptions. Client identities, matter values, and venues are withheld for confidentiality, per BCI guidelines.
- 01
Defended an HNI individual in a Section 132 income tax search involving multiple properties; assessment reduced by 60% at CIT(A) on procedural defences.
- 02
Represented an NRI businessperson in a GST show-cause involving cross-border transactions; full demand dropped at adjudication.
- 03
Acted in a Black Money Act notice for undisclosed foreign assets; voluntary disclosure secured with reduced penalty under the prosecution-immunity scheme.
Cross-Border Matters, India Jurisdiction
Indian tax assessments, GST demands, customs adjudications and Black Money Act notices are all Indian-jurisdiction. LawCrust handles them in full. Where the underlying income or transactions originate abroad (US wages, UK property income, UAE businesses), we coordinate DTAA claims and source-country tax positions with your foreign tax counsel.
In Their Words
What Clients Say About Tax & GST Disputes
"Income tax search at home and office on the same day. They had a senior advocate at our premises in under 4 hours. Panchnama defence was strong; assessment came in at 30% of the initial demand. Worth the premium fees."
"A ₹6.5 crore GST show-cause for a cross-border transaction was dropped entirely at adjudication. Their statutory framing was airtight. Honest, sharp counsel."
"NRI being assessed as resident due to a 175-day stay. They proved the Section 6 application was wrong, got the assessment dropped via rectification. Saved me from a 7-figure liability."
Reviews shown are anonymised at the client's request, identifiers, matter values, and outcomes are withheld for confidentiality per BCI guidelines and our privilege obligations.
Common Questions
Tax & GST Disputes, Asked & Answered
My premises are under income tax search. What rights do I have during a raid?
Under Section 132 of the Income Tax Act, you have the right to: be present during the search, witness the panchnama being drawn, receive a copy of the panchnama, identify your own personal records, and request an inventory of seized material. Statements under Section 132(4) are admissible evidence; a retraction is possible but difficult later. LawCrust deploys a panel advocate to the premises within 2 to 4 hours, free of additional charge for ongoing clients.
I received a GST show-cause for several crore. How urgent is the response?
Very urgent. GST show-cause notices have a statutory reply window (typically 30 days under Section 73 or 60 days under Section 74) and the consequences of non-reply include ex parte adjudication, demand confirmation, and penalty. We respond within the window with detailed legal and factual rebuttals, supporting documents, and where appropriate, applications for personal hearing.
Can I challenge an income tax assessment order without paying the demand first?
Yes, partially. Under Section 220(6) of the Income Tax Act and the CBDT Office Memorandum on stay of demand, you can apply for a stay of demand up to a substantial portion of the demand if the appeal is pending. The CIT has discretion under Section 220(6); the rest is typically secured via a stay petition before the ITAT or the High Court.
What happens if I cannot pay the GST penalty in full immediately?
Section 80 of the CGST Act allows the proper officer to permit payment in instalments (up to 24 months) on a written application, with reasonable grounds. We file the application alongside the appeal so the matter does not turn into recovery proceedings. Strong appeals on the merits often achieve stay of recovery without instalments at all.
My PAN has been used by someone else to file false GST returns. What do I do?
Two-track defence: (1) GST cell, file a written representation to your jurisdictional GST officer with evidence of identity theft, request cancellation of the fraudulent GSTIN; (2) Criminal, FIR under Section 318 BNS (cheating by personation) and Section 66C IT Act. Parallel: notify the income-tax department to flag the PAN. Time-sensitive, do not let the fraudulent GSTIN sit because demand notices accrue against your PAN.
I am an NRI being assessed on income I earned abroad. Is that correct?
Only if you are a "resident" for tax purposes under Section 6 of the Income Tax Act. Non-residents are taxed only on Indian-sourced income. The residential-status test (182-day rule, 60-day rule with conditions) is fact-specific and frequently misapplied by assessing officers. We file rectification under Section 154 and appeal where needed, and where double-tax issues arise, invoke the relevant DTAA.
Speak With Counsel
Discuss Your Tax & GST Disputes Matter
Share a few details. A member of our team responds within one business day with a written next-step plan. The first call is nominal and confidential.
- ✓ Response within one business day, no IVR, no gatekeepers.
- ✓ Confidential. Information shared here is covered by professional privilege.
- ✓ India-side counsel for NRIs, available in US, UK, Gulf, APAC time zones.
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