All tax laws are bound to have uncertainties and possibility of multiple interpretations. Even GST would not be free from such interpretations. These differences may ultimately result into disagreement between taxpayer and department leading to rising of legal proceedings. Handling such differences requires proficiency in domain and experience in dealing with authorities at various levels. We have been able to establish our credibility in handling litigation through ethical practice. Our experience in handling litigations in laws such as Central Excise, Service tax, Customs and VAT would help in practice in GST as well.
Most of legal disputes commence with audit objections / investigation by department officers and we believe that if the same is addressed properly at this stage, litigation could be avoided/ mitigated to a large extent. We suggest fair opinion to client whether the case is worth contesting or admit the audit objections / investigation points to avoid frivolous litigation. Our legal team is well equipped to address audit objections raised by revenue officers diligently and have proven track record of successfully handling the case to drop the litigation at this stage only. Our experience in Indirect Taxation coupled with the knowledge of possible litigation prone area could mitigate the risk of litigation.
Show cause notice is foundation of any litigation process. Replying the notice addressing all aspects is very critical to get ultimate outcome of litigation process. At H N A & CO., we have team of experienced legal team having in-depth experience in drafting reply and handling show cause notices. We always look for opportunities of value addition to client in the course of handling show cause notice. We also attend personal hearing on behalf of client.
Matter escalated beyond notice stage needs filing of appeal before quasi judicial or judicial authorities. These could be commissioner (appeals), Tribunal, revisionary authority, or before similar other authorities. Our legal team understands the matter; prepare & file appeals appropriately considering the legal, factual aspects and represent the matter during hearing before authorities. Favourable result in large number of cases represented by firm speaks our success story.
The firm has team of able professionals who can assist attorney in filing of an appeal and representing the case before High Court and Supreme Court. We fill the gap between the counsel and client. We also have association with leading lawyers who can take up the case before higher courts.
Since the GST is the new law, there are more possibilities of divergent interpretations of law. One way to avoid the future litigation is to take a ruling/decision from the Advance Ruling. This may help to avoid the future litigation. We advise and assist client in filing application to advance ruling. Our team undertakes preparation and filing of an application and also representation before the Authority for Advance Ruling (AAR) and Appellate Authority for advance Ruling (AAAR).
We have motto of making indirect tax law simple in India and have been very actively engaged in making representation to government, CBIC, TRU and tax authorities to achieve this objective. We have been assisting industry and trade association to take up their case before governmental authorities to address the issue affecting members at large. Our pro-activeness in this including GST has benefitted many industries by way of pulling out of trade regressive steps by government and extending the benefits which the industry deserves.