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Legacy Indirect Tax & Litigation

Pre-GST matters handled with first-hand familiarity, not secondhand reference.

Overview

About this practice area.

Assessments and disputes under the erstwhile VAT, CST, and Service Tax regimes continue to surface years after the laws were subsumed. Having practised through those regimes, the proprietor handles legacy notices, reconstructs old records, reconciles returns with books for closed years, and represents matters before departmental and appellate authorities through to resolution.

01

Regime memory

The rules, forms, and departmental practice of the VAT / Service Tax era, known first-hand.

02

Record reconstruction

Old-year defence built from bank statements and counterparty confirmations where records are thin.

03

Through to appeal

Replies, adjudication, and appellate representation handled with continuity.

What We Cover

Scope, explained — with documents required.

Open any item below to see what it involves and what is generally needed to begin.

01

VAT Assessments

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What is this

Handling of pending assessments, audits, and demands under the erstwhile State VAT / CST laws — reconstruction of records, reconciliation of returns with books, and representation before VAT authorities for legacy periods.

Documents generally required

  1. Assessment notice / order received
  2. VAT & CST returns filed for the relevant periods
  3. Books of account and sales/purchase registers for those years
  4. Statutory forms (C / F / H forms) collected or pending
  5. Payment challans and earlier correspondence with the department
Note: Legacy records are often incomplete — early reconstruction from bank statements and counterparty confirmations strengthens the defence considerably.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
02

Service Tax Assessments

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What is this

Representation in pending Service Tax matters — show-cause notices, audits, and adjudication for pre-GST periods — including reconciliation of ST-3 returns with financial statements and defence on classification, valuation, and CENVAT credit.

Documents generally required

  1. Show-cause notice / audit memo / order
  2. ST-3 returns filed for the relevant periods
  3. Financial statements and income ledgers for those years
  4. CENVAT credit records and input invoices
  5. Payment challans and prior replies, if any
Note: Most service tax demands turn on the reconciliation between ST-3 and the P&L — a clean reconciliation resolves the bulk of the dispute.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
03

Appeals & Litigation Matters

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What is this

Drafting and filing of appeals and representation before appellate authorities — Commissioner (Appeals), GST and Income-tax appellate forums — including stay applications, written submissions, and briefing of counsel where senior representation is needed.

Documents generally required

  1. Copy of the order appealed against and demand notice
  2. All earlier replies, submissions, and notices in the matter
  3. Evidence and documents relied upon
  4. Proof of pre-deposit / payment, where required
  5. Authorisation / letter of engagement for representation
Note: Appeal periods are short and strictly counted from receipt of the order — share the order immediately to preserve the remedy.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
How We Work

Three entries to every engagement.

01

Understand & scope

A short discussion to understand the facts, the records available, and the outcome required — followed by a clear scope.

02

Execute with diligence

Work performed against a checklist and a calendar — documents verified, positions reasoned, drafts reviewed before anything is filed or signed.

03

Report & stand by it

Deliverables explained in plain terms, records handed over in order, and the firm available for whatever follows — queries, notices, or next steps.

Discuss your requirement.

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