We offer comprehensive legal services across a wide range of other taxes and duties, including wealth tax (pre-2015 cases), property tax, excise duty, service tax, and stamp duty. Our adept team assists clients in understanding the nuances of these taxes and ensures full compliance with the applicable laws.
Our team understands the in-depth nuances of Central and State tax legislations, offering an in-depth advisory and litigation defence support in allegations of tax evasion and interest and penalty consequences arising out of various tax laws.
Regarding these multifarious tax and duty laws, we offer comprehensive litigation and advisory support spanning from the assessing authorities to appellate authorities, various High Courts, and the Supreme Court of India.
More Insights
10-07-2026
7
min read
Faceless Reassessment after S. 147A: What the Supreme Court Did – and Did Not – Decide
The Supreme Court's decision in Tej Pratap Singh does not settle the JAO–FAO controversy. Following Parliament's retrospective insertion of s. 147A, it remands the issue to the High Courts for fresh consideration. Faceless reassessment was never merely about moving tax files from paper to portal; it fundamentally changed the statutory authority responsible for communicating with the taxpayer, examining the record, drafting the order and completing the assessment. The real question now is how far a retrospective legislative clarification can go.
2026-04-23
18
min read
Mandatory Pre-Deposit for Appeals in Indirect Tax Laws: A Barrier to Justice?
Mandatory pre-deposit has become a defining feature of indirect tax litigation, balancing revenue protection with access to appellate remedies. While the shift to a fixed statutory framework has improved procedural efficiency, it also raises concerns regarding financial barriers and effective access to justice. This insight examines the legal evolution, judicial interpretation, and practical implications of the regime.
2025-06-28
4
min read
Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio
The Delhi High Court in HCL Infosystems Ltd. v. Commissioner of State Tax reaffirmed that GST proceedings against a company dissolved due to amalgamation are void ab initio. The Court held that such actions are not curable under section 160 of the CGST Act, nor authorised by section 87. This judgment aligns with the Supreme Court’s ruling in Maruti Suzuki, reinforcing the principle that legal proceedings cannot be pursued against non-existent entities.