GST Litigation Lawyer in Odisha
Taxpayers facing a GST show cause notice, demand order, or registration cancellation under the CGST/OGST Act, 2017 can reply and appeal within strict statutory timelines. Advocate Debarchana Samal drafts replies, files appeals before the Appellate Authority, and represents clients in GST litigation across Odisha.
GST Disputes
GST Litigation Services
Representing taxpayers at every stage of a GST dispute — from show cause notice reply to appellate and tribunal proceedings — across Odisha.
Reply to GST Show Cause Notice
Drafting a detailed reply to a show cause notice issued under Section 73 or 74 of the CGST/OGST Act 2017 for alleged short payment, wrongful input tax credit, or other discrepancies.
Appeal Before Appellate Authority
Filing a first appeal against an adverse assessment or demand order before the Appellate Authority within the statutory limitation period under Section 107 of the GST Act.
GST Registration Cancellation Disputes
Challenging suspension or cancellation of GST registration and filing revocation applications to restore a taxpayer's ability to conduct business.
Input Tax Credit Disputes
Contesting denial or reversal of Input Tax Credit (ITC) claimed on the ground of supplier non-compliance, mismatch, or procedural lapses, with supporting documentary evidence.
Demand & Recovery Proceedings
Defending against recovery action for confirmed GST demands, including applications for stay of recovery pending appeal before the appropriate forum.
GSTAT Representation
Representing taxpayers in second appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) once constituted for the relevant bench, on questions of law and fact.
Frequently Asked Questions
What should be done on receiving a GST show cause notice?
A show cause notice under Section 73 (non-fraud cases) or Section 74 (fraud/wilful suppression cases) of the CGST/OGST Act 2017 must be replied to within the time specified, generally supported by relevant invoices, returns, and reconciliation statements. Ignoring the notice can lead to an ex-parte demand order being confirmed against the taxpayer.
What is the time limit to appeal a GST demand order?
An appeal to the Appellate Authority under Section 107 of the GST Act must generally be filed within three months from the date the order is communicated, with a further one-month condonation possible for sufficient cause, along with pre-deposit of the specified percentage of the disputed tax amount.
Can GST registration cancelled by the department be restored?
Yes, a taxpayer can apply for revocation of cancellation within the prescribed time by filing pending returns and paying outstanding dues, or can appeal the cancellation order before the Appellate Authority if the revocation application itself is rejected, depending on the facts and compliance history.
Is a pre-deposit required to file a GST appeal?
Yes, filing an appeal before the Appellate Authority generally requires a pre-deposit of the admitted tax liability in full and a specified percentage of the disputed tax amount, as prescribed under the GST Act, before the appeal can be entertained.
What happens if input tax credit is denied due to a supplier's default?
Where ITC is denied because a supplier failed to deposit tax or file returns, the recipient can contest the denial by producing evidence of genuine transaction, payment, and receipt of goods or services, as courts and tribunals have increasingly recognised that a bona fide recipient should not be penalised solely for a supplier's default, subject to the facts of each case.
Schedule Your Legal Consultation Today
Every legal matter has a time-sensitive dimension — the sooner you seek counsel, the stronger your position.
Serving clients across Cuttack, Bhubaneswar, and all districts of Odisha.