GST Lawyers in Ahmedabad — Notices, Appeals & GST Litigation
appeals and investigations.
Candour Legal defends businesses in GST disputes across Gujarat — replying to show-cause notices under Sections 73 and 74, contesting demands in appeal, unblocking input tax credit, releasing detained goods, and standing between the business and the department when a DGGI investigation begins. We appear before adjudicating authorities, appellate forums and the Gujarat High Court.
How we approach GST disputes
Most GST matters are lost early — in a casual reply to a scrutiny notice, a deadline missed by a fortnight, or an admission made in a summons statement without counsel. By the time the demand order arrives, the record is already shaped. We prefer to enter at the first notice, when the reply can still decide the matter; where clients come to us later, we work with what the record allows — in appeal, before the tribunal, or in writ jurisdiction.
The practice covers manufacturers, traders, exporters, e-commerce sellers and service businesses across Gujarat, in proceedings before both State GST and Central GST authorities, the DGGI, and the Gujarat High Court. Where a dispute reaches into criminal territory — arrest under Section 69, prosecution under Section 132 — our criminal defence team works the same file.
What we handle
Eight core workstreams — from the first ASMT-10 to the final appellate order.
Show-cause notices & demands
Replies to scrutiny notices in ASMT-10, intimations in DRC-01A and show-cause notices under Sections 73 and 74 — the fraud allegation in a Section 74 notice changes the penalty, the limitation and the stakes, so the reply is drafted as the foundation of the eventual appeal.
GST appeals & pre-deposit strategy
First appeals under Section 107 within the three-month window, with the ten per cent pre-deposit that stays recovery of the balance — and onward appeals to the GST Appellate Tribunal as its benches take up cases, timed so the demand stays protected in the interim.
Writ petitions — Gujarat High Court
Where the statute offers no effective remedy — registration cancelled without hearing, credit blocked beyond the rules, orders passed in breach of natural justice, recovery pressed mid-appeal — we move the Gujarat High Court under Article 226.
Input tax credit disputes
Demands built on GSTR-2A/2B mismatches, credit denied under Section 16(4) time limits or Section 16(2)(c) because a supplier defaulted, credit blocked under Rule 86A, and the fake-invoice allegations that now accompany routine ITC cases — defended on documents, not assurances.
Search, summons & DGGI investigations
Inspection and search under Section 67, summons under Section 70, statements recorded under pressure, and arrest exposure under Section 69 — we prepare officers of the company before they depose, attend to the legality of the proceedings, and move for bail where needed.
E-way bill & goods in transit
Vehicles and consignments detained under Section 129 — replies to MOV notices, release against payment or bank guarantee, appeals against penalty orders, and confiscation proceedings under Section 130 where the department escalates.
Refunds
Export refunds, inverted-duty-structure claims and excess-payment refunds under Section 54 — filed with the documentation the rules actually demand, deficiency memos answered, rejections appealed, and interest on delayed refunds claimed rather than waived.
Advisory, audits & classification
Departmental audits under Section 65, classification and rate positions — including under the two-slab structure introduced by the 2025 rate rationalisation — advance rulings before the Gujarat AAR, contract structuring for GST efficiency, and legacy VAT and service-tax matters that still surface.
How a GST dispute runs
The usual sequence — and what each stage is really for.
ASMT-10, DRC-01A, summons or search memo — each starts a different clock and a different strategy. We identify the stage, the officer’s jurisdiction and the limitation position on day one.
The reply in DRC-06 is drafted as the seed of the appeal: facts documented, case law placed, personal hearing attended — because everything conceded here follows the file upward.
The proper officer passes the order in DRC-07. If the demand survives, we compute the realistic exposure — tax, interest, penalty — and advise whether to pay, settle or fight.
Section 107 appeal within three months; the ten per cent pre-deposit stays recovery of the rest. Tribunal and High Court routes are mapped in advance so no forum is lost to a missed deadline.
Relief in appeal, a writ where the process itself was bad, or a negotiated closure — measured against what the business actually saves after interest, penalty and management time.
Why businesses bring GST matters to Candour Legal
Your chartered accountant runs compliance; we run the dispute. The two work best together, and we keep your CA in the loop rather than around them.
State GST, Central GST, DGGI zonal units and the Gujarat High Court all sit within our daily practice territory.
When a tax dispute turns into summons, arrest risk or prosecution, the defence continues in the same firm instead of being handed to strangers mid-crisis.
We tell you what the exposure really is and what fighting costs, before you commit. Some demands are worth paying; most are worth contesting; we distinguish honestly.
Frequently Asked Questions
What businesses ask when the notice arrives.
I have received a GST show-cause notice. What should I do first?
Note the section and the deadline before anything else. A notice under Section 73 alleges short payment without fraud; Section 74 alleges fraud or suppression and carries steeper penalties and a longer limitation. The reply date is unforgiving, and an unanswered notice becomes an ex parte demand. Send us the notice as received — the reply we file becomes the foundation of every later stage, so it is worth doing properly the first time.
How much do I have to deposit to file a GST appeal?
A first appeal under Section 107 requires payment of tax admitted plus ten per cent of the disputed tax, subject to monetary caps. Filing with the pre-deposit stays recovery of the balance demand while the appeal is pending. A further deposit applies at the Tribunal stage. The pre-deposit is a cash-flow decision as much as a legal one, and we plan it with you before filing.
My GST registration has been cancelled. Can it be restored?
Usually, yes — if you move quickly. Revocation under Section 30 must be sought within the prescribed window from the cancellation order; beyond it, the route is an appeal or, where cancellation was ordered without a proper hearing, a writ before the Gujarat High Court. Because a cancelled registration freezes the business and breaks the credit chain for your buyers, we treat these as urgent matters.
The department has blocked my input tax credit. What are my options?
Credit blocked under Rule 86A requires the officer to have recorded reasons, and the blocking cannot lawfully continue beyond one year. Representations are made against the blocking, and writ petitions lie where credit is frozen mechanically or beyond the period. Mismatch-based denials — GSTR-2A/2B, Section 16(2)(c) supplier defaults — are fought on documentation: invoices, payment proof, e-way bills and transport records.
My goods and vehicle have been detained in transit. How do I get them released?
Detention under Section 129 moves fast: the officer issues notice in the MOV series and release requires payment of the penalty or a bank guarantee of equal amount. Paying under protest and appealing is often the commercially sound route, since the goods keep moving while the penalty is contested. Where the department alleges intent to evade and initiates confiscation under Section 130, the defence has to be built immediately.
Can a person actually be arrested in a GST case?
Yes, in a narrow class of cases. Section 69 permits arrest for specified offences under Section 132 — typically fraudulent input tax credit or tax evaded above rupees five crore, where the offence is cognizable. Arrest is the exception, and courts require the power to be exercised with recorded reasons. If summons have been issued or arrest is apprehended, take advice before the statement is recorded — that stage decides more than the arrest itself.
My CA already handles my GST. Why would I need a lawyer?
For returns and compliance, you do not — your CA is the right professional. A dispute is different: replies to show-cause notices, appellate argument, cross-examination, writ petitions and bail are litigation, and the standard of drafting the department’s own counsel will face matters. We work alongside your CA — they hold the numbers, we run the proceedings.
A GST notice is running on a clock
Send us the notice, order or summons as you received it. We will tell you what stage you are at, what the real exposure is, and what the reply should say — before the deadline decides it for you.
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