GST Litigation Services :-
Facing GST Notice or Tax Problem? We Can Help
GST disputes and notices have become very common issues for businesses today. Many business owners receive notices from the GST Department because of return mismatch, Input Tax Credit (ITC) issues, late filing, or technical mistakes.
Legal Provisions Under GST Law
GST matters are mainly governed by the Central Goods and Services Tax Act, 2017 (CGST Act). Different sections of the law deal with notices, penalties, appeals, ITC disputes, and recovery proceedings.
Some important provisions are:
Section 73 – Tax Demand for Genuine Mistakes
This section applies where tax has not been paid properly due to:
- Calculation mistakes,
- Return mismatch,
- Or unintentional errors.
In such cases, the department may issue a notice for tax along with interest.
Section 74 – Cases Involving Fraud or Suppression
This section applies where the department believes there was:
- Fraud,
- Fake invoices,
- Intentional tax evasion,
- Or suppression of facts.
These cases may involve higher penalties.
Section 16 – Input Tax Credit (ITC)
This section deals with eligibility of Input Tax Credit. Many disputes arise due to:
- Supplier default,
- GSTR-2A/2B mismatch,
- Or invoice-related issues.
Section 29 – Cancellation of GST Registration
The GST Department may cancel registration due to:
- Non-filing of returns,
- Non-compliance,
- Or other violations.
Section 30 – Revocation of Cancellation
If GST registration has been cancelled, an application for revocation may be filed within prescribed time.
Section 107 – GST Appeals
If any order is passed against a taxpayer, an appeal can generally be filed before the Appellate Authority.
Section 129 – E-Way Bill & Goods Detention
This section deals with detention or seizure of goods and vehicles during transportation.
Received a GST Notice?
Many businesses panic after receiving a notice from the GST Department. However, in many cases, the issue can be resolved by filing a proper reply with supporting documents.
Notices are commonly issued due to:
- Mismatch in GST returns,
- Wrong tax filing,
- ITC mismatch,
- Delayed compliance,
- Or vendor-related issues.
GST Appeals
If an order has already been passed against your business, you may still have the right to challenge it by filing an appeal.
We assist in:
- Drafting appeals,
- Filing documents,
- Preparing legal submissions,
- And handling the matter before appellate authorities.
Input Tax Credit (ITC) Matters
Many businesses face problems related to blocked or reversed ITC.
We help in cases involving:
- GSTR-2A/2B mismatch,
- Supplier default,
- Fake invoice allegations,
- And wrongful ITC reversal.
Our focus is to protect the genuine tax credit of businesses.
Contact Us
If you have received a GST notice, tax demand, or are facing any GST-related issue, timely legal advice can help protect your business from unnecessary penalties and legal complications.
Connect with Pinak Vidhi Solutions for professional GST litigation and dispute resolution services.
