GST Advisory And Litigation Support
Clear GST advice before you act, and a firm, well-documented defence when the department questions what you did.
Why Are You Here Today?
- You received a GST notice and the reply date is close
- Your input tax credit is being denied because a supplier did not file
- You are unsure which GST rate or classification applies after the 2025 rate changes
- An order went against you and you need to decide whether to appeal
- The department has started recovery or blocked your credit ledger
GST Advisory Vs GST Litigation: Which Do You Need?
GST advisory is help before or during a transaction: which rate applies, whether credit can be claimed, how a contract or supply chain affects tax. Its job is to stop a dispute from starting.
GST litigation support starts when the department raises a question. That can be a scrutiny notice, a show cause notice, an audit or an adverse order. Its job is to reply on time, build the record and argue your case through each forum.
Most disputes trace back to a few causes: credit mismatches with GSTR-2B, classification and rate questions, valuation of related party supplies, place of supply and refunds. Under the current law, a non-fraud demand for FY 2024-25 onwards can be raised up to 42 months after the annual return due date, so a decision taken today can be tested years later.
“The GST Appellate Tribunal began accepting appeals online on 24 September 2025. Second appeals now go to GSTAT within three months of the order, with a further pre-deposit of 10% of the disputed tax.”
Our GST Advisory And Litigation Services
Advice and defence work best when the same team does both. The people who advise on your transactions know exactly how to defend them.
I
GST Advisory Services
For businesses that want the GST position settled before money moves.
A wrong rate or a credit claimed in error costs tax, plus interest and penalty years later. We give written opinions you can rely on and act on.
- Classification and rate opinions, including the September 2025 rate changes
- Input tax credit eligibility, blocked credits and reversals
- Related party, cross-charge and ISD arrangements
- Place of supply for exports, SEZ supplies and services from abroad
- GST review of contracts, pricing and new business models
- Advance ruling applications where certainty is needed
What you get: a clear, documented GST position you can defend if it is ever questioned.
II
GST Health Check And Audit Support
For businesses that want to find problems before the department does.
Most GST notices come from data the department already holds. We run the same checks first, so you can correct errors on your own terms.
- Reconciliation of books with GSTR-1, GSTR-3B and GSTR-2B
- Review of credit claimed against supplier filings and the IMS
- GSTR-9 and GSTR-9C preparation and review
- Support during departmental audits under Section 65
- Voluntary correction and payment through DRC-03 where needed
What you get: a list of risks with amounts, and fixes made before a notice arrives.
III
GST Notice Reply And Show Cause Notice Defence
For businesses that have received a GST notice or show cause notice.
A weak reply at this stage is hard to repair later, because the appeal forums mostly work from the record built here. We read the notice, test every allegation against your data and file a full reply with evidence.
- Scrutiny notices in ASMT-10 and replies in ASMT-11
- Pre-notice intimations in DRC-01A
- Show cause notices in DRC-01 under Sections 73, 74 and 74A
- Mismatch notices such as DRC-01B and DRC-01C
- Summons, registration cancellation and refund rejection notices
- Personal hearings and written submissions
What you get: a reply that answers every point, filed on time, with your evidence on record.
IV
GST Appeals And Tribunal Representation
For businesses that received an adverse order and want it reviewed.
Not every order is worth appealing. We first tell you honestly whether yours is, and what it will cost. If you go ahead, we draft and argue the appeal at each level.
- First appeal in APL-01 before the Appellate Authority
- Second appeal in APL-05 before GSTAT
- Pre-deposit calculation and stay of recovery
- Rectification of errors in orders
- Working with your advocates on High Court writs and appeals
What you get: a clear view of your chances, and a well-argued appeal if you proceed.
Facing Recovery Or A Blocked Ledger? Urgent GST Support
Some GST problems cannot wait for the normal cycle. When the department blocks credit, attaches a bank account or starts recovery, the first few days matter most. We act quickly to protect your cash flow and get the right facts on record.
Dealing with this right now? Talk to our GST team.
- Representation against blocking of the electronic credit ledger under Rule 86A
- Objections to provisional attachment of bank accounts or property
- Stay of recovery once an appeal and pre-deposit are filed
- Revocation of cancelled GST registration
| Service | Best Suited For | When To Bring Us In | What You Get At The End |
|---|---|---|---|
| GST Advisory | New contracts, products, structures or rate questions | Before the transaction | A written GST opinion |
| GST Health Check | Businesses wanting to reduce notice risk | Before the annual return, or before an audit | A risk list with fixes |
| Notice Reply And SCN Defence | Businesses holding an ASMT-10, DRC-01A or DRC-01 | As soon as the notice arrives | A complete reply and hearing support |
| GST Appeals | Businesses with an adverse order | Within weeks of the order, well before the 3-month limit | An appeal filed with stay of recovery |
| Urgent GST Support | Blocked credit, attachment or recovery action | Immediately | Fast representation to protect cash flow |
Not sure which one you need? Talk to our GST team.
How A GST Dispute Moves, From Notice To Appeal
Knowing where you are in the GST litigation process tells you what is due next and how much is at stake.
1. Scrutiny Notice
The officer flags differences in your returns through ASMT-10. A reply in ASMT-11 is usually due within 30 days.
Services: Health Check, Notice Reply
2. Pre-Notice Intimation
DRC-01A sets out the proposed tax. You can pay or explain before a formal notice is issued.
Services: Notice Reply
3. Show Cause Notice
A formal demand under Section 73, 74 or 74A, summarised in DRC-01. Your written reply and hearing build the record.
Services: Notice Reply And SCN Defence
4. Adjudication Order
The officer confirms, reduces or drops the demand, with the summary in DRC-07. Recovery can start if no appeal is filed.
Services: Appeals, Urgent Support
5. First Appeal
File APL-01 within 3 months of the order with a pre-deposit of 10% of the disputed tax, which stays recovery of the rest.
Services: GST Appeals
6. GSTAT And Beyond
File APL-05 before GSTAT within 3 months, with a further 10% pre-deposit. After that, the High Court hears questions of law.
Services: GST Appeals
Facts First, Then Law
Most GST cases are won or lost on reconciliations. As Chartered Accountants, we rebuild the numbers from your books before we write a word of argument.
Why Businesses Trust B.B. Mathur And Company With GST
We have advised on indirect tax since well before GST, and we audit the same kind of businesses we defend. That means we understand how your accounts, contracts and returns fit together, and where the department is likely to look.
Deadlines Tracked For You
Every notice and order is logged with its reply or appeal date, so nothing lapses while you run the business.
Honest Advice On Appeals
If an order is not worth contesting, we say so. You decide with the cost, pre-deposit and likely outcome in front of you.
GST Advisory And Litigation FAQs
GST advisory is professional guidance on how GST applies to your business before or during a transaction. It covers the correct rate and classification, input tax credit eligibility, place of supply, related party supplies and the GST impact of contracts. Good advisory work prevents disputes and documents your position in case it is questioned later.
GST litigation support is help with disputes raised by the GST department. It covers replies to scrutiny notices and show cause notices, personal hearings, appeals before the Appellate Authority and the GST Appellate Tribunal, and support to advocates in High Court matters.
Note the reply date first, then check which form and section the notice is issued under. Collect the returns, invoices and reconciliations for the period it covers, and do not ignore it or reply in a hurry without evidence. Getting professional help early gives you time to build a complete reply.
The notice itself states the reply period, which is usually 30 days. You can ask for an adjournment for a valid reason, but adjournments are limited. If you do not reply, the officer can pass an order based only on the department's records.
ASMT-10 is a scrutiny notice issued under Section 61 when an officer finds differences in your GST returns, such as a mismatch between GSTR-3B and GSTR-2B. You reply in Form ASMT-11, usually within 30 days. A clear reply at this stage can close the matter before a show cause notice is issued.
A first appeal to the Appellate Authority must be filed in Form APL-01 within 3 months of the order being communicated, with a further 1 month allowed for sufficient cause. A second appeal to the GST Appellate Tribunal must be filed in Form APL-05 within 3 months of the first appeal order.
For a first appeal, you pay any admitted amount in full plus 10% of the disputed tax, subject to a cap. For an appeal to GSTAT, a further 10% of the tax still in dispute is payable, capped at ₹20 crore each under CGST and SGST. Once the pre-deposit is paid, recovery of the balance is stayed while the appeal is pending.
Yes. GSTAT began accepting appeals online on 24 September 2025 and started hearings from December 2025. Appeals against orders passed from 1 April 2026 must be filed within the normal 3-month limit.
The most common causes are input tax credit mismatches with supplier filings, wrong classification or rate, valuation of supplies to related parties, place of supply errors, rejected refunds and differences between the annual return and the books.
Not always. From the July 2025 tax period onwards, the GST portal does not accept returns filed more than three years after their due date. Old gaps should be reviewed and closed as soon as possible, before they become a demand you cannot correct through a return.
Have a notice or order in hand? Talk to our GST team.
Get A Clear GST Position, Whatever Stage You Are At
Share your notice, order or question with us. We will tell you where you stand, what is due and when, and what we would do next.
