GST Litigation Lawyers in Chennai

GST Litigation: How to avail of the Best Legal Services?

Looking for the best legal representation in GST litigation? Look no further than Rajendra Civil Law Firm. Our team of expert lawyers provides unparalleled legal services in GST disputes and litigation. With years of experience in the field, we have a proven track record of success in helping our clients navigate the complexities of GST laws and regulations. Whether you’re facing an audit, assessment, or other GST-related issues, our team has the knowledge and expertise to provide you with the legal protection you need. Read on to learn more about how we can help you with your GST litigation needs.


Rajendra Civil Law firm is one of the best law offices in India located in Chennai offering all types of legal services for GST Litigation and all other Tax Litigation. Currently, Corporate Lawyers in this law firm provide the best Litigation services for Goods and service tax litigation in Chennai. Contact No.1 GST litigation Lawyer in Chennai: +91-9994287060


GST Law has laid penalties and appeals for varied scenarios during its implementation. In fact, It is important for business owners to be aware of GST offenses and penalties to steer clear of them.


GST law laid down strict provisions like prosecution, penalties & arrest. Meanwhile, Let us go through offenses and penalties


Offenses under GST Law

Under GST the following 21 sets of offenses are common. Besides availing of composition scheme when not eligible.

  1. The supplier supplies goods/services with a false invoice or without a proper invoice
  2. Supplier raises bills without affecting supply as per GST provisions.
  3. Supplier using another person’s GST as his own.
  4. If the Supplier gives false information at the time of GST registration.
  5. Supplier files false returns or gives wrong info while filing returns.
  6. Supplier giving false or wrong information during assessment proceedings.
  7. The supplier fails to remit GST collected by him within 3 months of such deduction.
  8. TDS deducted against GST provisions not remitted within a prescribed time
  9. Supplier claims and gets CGST / SGST by fraud
  10. The claim of input tax credit without actual receipt of goods/services
  11. Declaration of less amount of sales than the actual amount to evade tax
  12. The movement of goods without proper documentation is an offense.
  13. Supply of goods that are not permissible by law
  14. Tampering or destruction of goods confiscated is an offense
  15. Evades registration of GST when it is a must
  16. Non-deduction or lesser deduction of TDS than the prescribed amount
  17. Non-collection or lesser collection of TCS than the prescribed amount
  18. Input service distributor not distributing credit in a proper way
  19. Obstruction is the duty of the officers in performing their duties
  20. Non-maintenance of proper books of accounts prescribed by law
  21. Intentional Destruction of Evidence

When a company commits any of the person-in-charge and the company is liable for the offense. In case HUF / LLP / partnership firm /Trust partners or managing trustees are responsible

Rajendra Civil Law firm : Best GST Litigation Law firm in Chennai
Penalties under GST Law

Every offense has its penalty or punishment. Goods and service tax law defines these penalties.

For fraudulent GST activities with intent, the person is liable for a penalty of 100% of the tax evaded. When the tax evasion is not intentional then a penalty is 10% of the evaded amount. Either penalty is subject to the least of INR. 10,000.

Where a person is not a taxable person

  • Abates committing fraud
  • Gets goods and services against GST provisions
  • Does not issue genuine bill or invoice
  • Non-maintenance or vouching of account books
  • Fails to appear for a summons from GST officers
  • Then he is liable for a penalty of INR. 25000
  • When fraud gets ascertained then besides the above penalty, the following applies:
  • While tax evasion is above 50 lakhs – a jail term of up to 1 year with a penalty is applicable.
  • When tax fraud is 50 – 100 lakhs- a jail term of up to 3 years plus the penalty is applicable
  • When the amount is beyond 100 lakhs – a jail term up to 5 years together with a penalty is applicable.

Concerned Goods and service tax authorities will issue a show-cause notice to the taxable person. It grants a reasonable time for hearing his reasons. The authority will justify about nature of the offense and its penalties.

A taxable person discloses an offense committed by him. Then the authorities have the power to reduce the penalty imposed.

A person may commit the offense with the deliberate intention of fraud. Then it comes under criminal proceedings. He is liable for criminal action as per GST provisions. It can be cases like:

  • Fraud claim of CGST/SGST
  • Fake document or return submission to the authorities
  • Issuing invoice with effecting supply
  • Abetting a fraud under GST
Search, Seizure, or Inspection under GST

Joint commissioner SGST/CGST can have strong reasons to deem deliberate tax evasion. It can be tax suppression too. He may have a suspicion of claiming the excessive input tax credit. Under such cases, the joint commissioner has the power to order a location inspection.

Power to search and seize taxable personal premises

Also, the joint commissioner has the power to search and seize taxable personal premises. This gets done in cases where the joint commissioner has strong reasons. The reasons can be important documents hidden or goods that need confiscation and so on.

Appeals in Goods and service tax

Goods and Service Tax in India has four-level appeal structures for unhappy taxpayers to reach Govt. An adjudicating officer is a competent authority who has the power to pass an order. A person unhappy with the order of adjudicating officer can appeal with First Appellate Authority. This is the first level of appeal.

The second level is Appellate Tribunal higher than the First Appellate Authority. After Appellate Tribunal the third level is High Court. The fourth and final level left to the taxpayer is the Supreme Court. It is the highest point of law adjudicating authority in India.

The fees for appeal are as follows :

  • 100% of the tax amount, interest, fee, a penalty of the challenged order
  • 10% of the disputed amount.

In some cases, the disputed amount is increaseable up to 25%. It is for the disputed amount is more than INR 25 crores

When you are making an appeal with a GST officer, then no prepayment of fees is necessary.

Disputed amount

Rajendra Civil Law firm: Best GST Litigation Law firm in Chennai

Our team of Corporate advocates has a strong belief in ethics. These Legal professionals are followers and propagators of ethics. GST Attorneys in our Law firm offer unbiased guidance on all legal matters to our clients.

Rajendra Civil Law firm : Best GST Litigation Law firm in Chennai

Rajendra Civil law firm has vast experience in offering effective & beneficial solution

  • Representation Before Assessing Officers, Administrative Commissioners, Appellate Commissioners, Appellate Tribunals, and High Court
  • Show Cause Notices Replies
  • Drafting Appeals
  • Reply To Appeal
  • Cross Objections
  • Revision Applications
  • Developing and Implementing Strategies for Quick Resolution of Issues.
  • Aid In case Preparation & Representation Before High Courts And Supreme Court Of India
  • Aid And Representation In Relation To The Advance Rulings
Phone number of Senior lawyers in Chennai : +91-9994287060

Rajendra law firm is the no.1 advocate office for Civil law. They are capable yet in addition all in all not the same as common law. This law is un-codified which implies there is no cluster of lawful theories and statutes. These laws are otherwise popular as case laws or points of citation. A key point between the two laws is the basic laws of citation. Of course, it is in view of results that have come off in more typical court cases.

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Address of Rajendra Civil law firm: Madras High Court Lawyers

8/13, 1st Floor,
Bharathi Salai,
Mogappair West,
Chennai – Tamil Nadu – India
Pin Code – 600037

One Must indeed know the Legal Services and Litigation Process to get a clear picture of the Laws.  Above all, the Best law firm is a team of litigation Lawyers in Chennai: Phone: +91-9994287060

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