SCOPE
What the work covers
Show-cause notices
Replies to notices under sections 73, 74 and 74A, including the limitation period and the computation of the demand.
Adjudication and hearings
Written submissions and personal hearings before the proper officer.
First appeals
Appeals before the Appellate Authority under section 107, including the pre-deposit.
GSTAT appeals
Appeals to the GST Appellate Tribunal under section 112.
Refunds and input tax credit
Refund claims, denial of input tax credit and blocking of credit in the electronic ledger.
Registration matters
Suspension, cancellation and revocation of cancellation of registration.
APPROACH
How matters are handled
Each matter starts with the notice itself: the period covered, the limitation, the provision invoked and the pre-deposit required for an appeal. Returns, books and e-way bill data are then reconciled with the demand before a reply or appeal is drafted.
Notice and limitation review
The notice, period, limitation and pre-deposit are examined before any reply.
02
Records and reconciliation
Returns, books and e-way bill data are reconciled with the demand.
03
Reply or appeal
Facts, law and evidence are set out in the submission and filed.
04
Hearing and order review
Representation at the hearing; the order is reviewed for further remedy.
LAWS AND FORUMS
The legal framework
LAWS
CGST Act, 2017 and CGST Rules, 2017
Kerala SGST Act, 2017
IGST Act, 2017
Notifications and circulars issued under these Acts
FORUMS
Proper officer (adjudication)
Appellate Authority
GST Appellate Tribunal, as authorised representative
High Court matters through counsel
