Tax

Indirect tax is the chamber's largest single body of work. It appears in writ petitions challenging show-cause notices, assessments, demands and cancellations of registration under the Central and State Goods and Services Tax Acts; in customs matters including classification, valuation, seizure and confiscation, and the appeals under the Customs Act that go to the High Court; and in the residual excise and service tax disputes still working their way through the Customs, Excise and Service Tax Appellate Tribunal.

Direct tax work includes assessment and reassessment proceedings, search and seizure, questions of residence and the place of effective management, and the interaction of the Income-tax Act with the money-laundering and benami statutes, which the chamber's criminal practice handles alongside.

The chamber's research base is deepest here. The propositions it maintains on indirect tax cover the scope of the levy, the limits of the adjudicating authority, the availability of the writ remedy against a show-cause notice, and the reading of exemption notifications. They are drawn from the reported decisions of the Supreme Court and the High Courts and are kept current as the law moves.

What the work includes

• GST: show-cause notices, demands, registration, refunds and input tax credit
• Customs: classification, valuation, seizure, confiscation and appeals to the High Court
• Central Excise and Service Tax matters before CESTAT
• Writ petitions against tax proceedings under Article 226
• Income-tax assessments, reassessments and search cases
• Tax questions inside PMLA and benami proceedings