GST & Income Tax Litigation | M S Joshi & Co. — Chartered Accountants, Surat

GST & Litigation Services

End-to-End GST Compliance & Dispute Resolution

Goods and Services Tax (GST) has transformed India's indirect tax landscape. While the unified framework simplifies some aspects, compliance requirements remain complex and enforcement has intensified significantly. At M S Joshi & Co., we offer comprehensive GST services — from basic registration and filing to complex litigation and representation.

Our team has handled GST matters across manufacturing, trading, services, real estate, and export sectors. We understand the nuances of input tax credit, reverse charge mechanism, e-way bills, annual returns (GSTR-9/9C), and departmental audits.

Our GST & Litigation Services

GST Registration — New registration, amendments, additional place of business, and cancellation
Monthly/Quarterly Returns — GSTR-1, GSTR-3B, GSTR-4, CMP-08 filing with accuracy and reconciliation
Annual Return (GSTR-9 & 9C) — Comprehensive annual return and reconciliation statement preparation
Input Tax Credit (ITC) Advisory — ITC optimisation, 2A/2B reconciliation, reversal management under Rule 42/43
GST Audit & Health Check — Internal GST audit to identify compliance gaps before departmental scrutiny
Show Cause Notice (SCN) Reply — Drafting detailed replies to SCNs with legal arguments and case law support
Appeals — First Appellate Authority — Filing appeals before the Appellate Authority against adverse GST orders
GST Tribunal & High Court — Representation before GSTAT and coordination with senior advocates for High Court matters
Income Tax Litigation — Handling scrutiny assessments, penalty proceedings, and appeals up to ITAT level

Our Litigation Approach

Disputes with tax authorities require both technical expertise and strategic thinking. Our litigation team analyses each case thoroughly — reviewing the legal provisions, examining relevant case law from the Supreme Court, High Courts, and AAR, and building the strongest possible factual and legal arguments.

We believe in resolving disputes at the earliest stage possible. Many matters can be settled at the adjudication level with a well-drafted reply, avoiding time-consuming and expensive appellate proceedings.

Zero Default Filing

Timely, accurate GST return filing with automated reconciliation to minimise ITC mismatches.

Strong Litigation Track Record

Favourable outcomes in SCN replies, appeals and ITAT hearings for our clients.

Proactive Compliance Audit

We identify issues before the department does — saving you from penalties and interest.

ITC Maximisation

Structured process to ensure maximum legitimate input tax credit is claimed and retained.

Common Questions

Frequently Asked Questions

GST registration is mandatory if your aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for services) in a financial year. It is also mandatory for inter-state suppliers, e-commerce operators, and those required to pay tax under reverse charge — regardless of turnover. Voluntary registration is also available for smaller businesses to claim ITC benefits.

GSTR-9 is the Annual Return summarising all monthly/quarterly returns filed during the year. It is mandatory for registered taxpayers above ₹2 crore turnover. GSTR-9C is a reconciliation statement comparing the figures in GSTR-9 with audited financial statements — it requires certification by a CA and is mandatory for taxpayers with turnover above ₹5 crore.

An SCN must be responded to within the time limit specified in the notice (usually 15-30 days). The reply must address each allegation with supporting documents, legal provisions, and relevant case law. A weak or incomplete reply can result in ex-parte orders and high tax demands. We recommend engaging a CA immediately upon receipt of any SCN.

Yes, if you voluntarily identify and reverse wrongly availed ITC before any departmental notice, you can typically pay the tax with interest but without the 100% penalty under Section 74. We conduct ITC health checks to identify such issues proactively, giving clients the opportunity to self-correct at minimal cost.

An appeal to the First Appellate Authority (Commissioner Appeals) should ideally be decided within 1 year of filing, though backlogs mean it often takes 1-2 years. The newly constituted GSTAT (GST Appellate Tribunal) will handle second appeals. High Court writ petitions may be appropriate in certain jurisdictional or constitutional questions.