Overview
Indirect tax disputes arise under the Central Goods and Services Tax Act, 2017 and the connected GST laws, the Customs Act, 1962, and the legacy central excise and service tax laws. Appeals lie to the appellate authorities, the GST Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal, and then to the High Court and the Supreme Court.
Matters include
- GST show cause notices, demands and adjudication
- Input tax credit disputes
- Cancellation and restoration of GST registration
- Customs valuation, classification and confiscation
- Central excise and service tax appeals
- Writ petitions against tax demands and recovery
Courts and tribunals
- GST Appellate Tribunal
- Customs, Excise and Service Tax Appellate Tribunal
- High Court of Delhi
- Supreme Court of India