
Service Tax, GST, and Taxation Matters
Taxation law governs the obligations of individuals and businesses to the state, covering direct taxes, indirect taxes, and goods and services tax (GST). With the advent of the Goods and Services Tax Act, 2017, tax litigation has seen an increase in matters concerning compliance, interpretation, and disputes before adjudicating authorities, appellate tribunals, and constitutional courts.
Practice in taxation includes handling disputes relating to input tax credit, classification of goods and services, assessment orders, refunds, penalties, and transitional credit issues under GST. Matters under income tax law include appeals against assessment orders, penalty proceedings, and constitutional challenges to provisions of tax statutes.
Representation extends to appearances before GST Appellate Authorities, Income Tax Appellate Tribunal (ITAT), and writ jurisdiction of the High Courts in appropriate cases. Drafting of replies to show cause notices, appeals, and petitions forms a substantial part of the practice.
Tax litigation demands a combination of statutory interpretation, financial analysis, and familiarity with commercial law, as disputes often involve both legal and accounting perspectives.