This website is not an advertisement or solicitation. Visiting this website does not create an attorney-client relationship. For information only. Read full disclaimer.

Practice Area

GST Litigation

End-to-end representation across every stage of GST dispute resolution

GST litigation demands real-time command of the evolving circular framework, GSTN portal jurisprudence, and rapidly developing appellate decisions. At MJ Lex, GST is not a practice area — it is our founding discipline.

We represent assessees across all sectors before the GST Appellate Authority and Delhi High Court.

Scope of Work

What We Cover

1
Show-Cause Notices & Adjudication

Strategic reply drafting, documentary evidence, and personal hearing representation.

2
GST Appeals — Section 107

Comprehensive appeal drafting before the Appellate Authority with full anticipation of counter-arguments.

3
Refund Rejection Appeals

Inverted duty structure refunds, export refunds, and wrongful appropriation matters.

4
ITC Disputes & Rule 86A

ITC reversal demands and blocked ITC challenges, including constitutional petitions.

5
Section 73 & 74 Demands

Defence against demands for non-payment, short payment, and ITC availment on allegedly fraudulent grounds.

6
High Court Writ Petitions

Petitions for mandamus, certiorari, and prohibition against procedurally defective orders.

Common Questions

Frequently Asked

What is the time limit for a GST appeal?
Under Section 107, an appeal must be filed within 3 months from communication of the adjudication order, with 1 month condonation available.
Is pre-deposit mandatory?
Yes — 25% of the disputed tax is required under Section 107(6). We advise on minimising this outflow while protecting the appeal.
Can a refund rejection be appealed?
Yes — refund rejection orders under Section 54 are appealable before the Appellate Authority.
What about Rule 86A blocking?
We challenge defective blocking orders through appeals and, where warranted, writ petitions seeking immediate stay.
Begin Your Matter

Instruct the Chambers

Contact Us All Services