GST & CUSTOMS LITIGATION

As India’s indirect tax framework becomes increasingly dynamic and intricate, businesses are compelled to navigate a labyrinth of evolving GST provisions, customs regulations, cross-border issues, and trade remedy measures. Rastogi Chambers offers an end-to-end legal solution for indirect tax challenges, anchored in deep statutory knowledge and robust courtroom advocacy.

Our indirect tax practice is led by Abhishek A Rastogi, a renowned dual-qualified professional, Chartered Accountant and Advocate, with over two and a half decades of experience in indirect taxation, and constitutional remedies. As the Founder of Rastogi Chambers, Mr. Rastogi brings an exceptional blend of accounting precision and legal insight, having successfully represented clients in some of the most complex tax disputes across forums.

Legal Services in GST & Customs
At Rastogi Chambers we provide strategic advisory on tax classification, accurate HSN/SAC determination, and optimization of input tax credit (ITC), helping clients structure transactions efficiently and comply with evolving tax laws. Our valuation advisory includes Special Valuation Branch (SVB) support and documentation in alignment with arm’s-length pricing for international transactions. In customs and trade matters, we advise on duty classification, drawback schemes, Free Trade Agreements (FTAs), and EXIM policy compliance, including assistance with Importer Exporter Code (IEC) applications. Rastogi Chambers regularly handles complex disputes involving intermediary services, reverse charge applicability, bundled supplies, and classification-related controversies. We represent clients in adjudication proceedings, including show-cause notices and summons under the CGST and IGST frameworks, and pursue remedies before Commissioners (Appeals), the GST Appellate Tribunal (GSTAT), and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Our litigation expertise extends to critical issues such as denial of export incentives, pre-import conditions, transitional and vested rights, and restrictions on ITC and rebates. We also assist in securing clarity through advance rulings (AAR/SAAR) on classification, valuation, and eligibility disputes. Our team has successfully challenged ultra vires provisions, retrospective amendments, arbitrary assessments, and seizures through constitutional writs under Articles 226 and 32. Rastogi Chambers also delivers expert advice on refund claims, drawback disputes, and trade remedy matters involving anti-dumping, safeguard, and countervailing duties. In criminal prosecutions under GST, we provide representation in bail applications, compounding proceedings, and defense strategy. Our legacy regime practice covers unresolved liabilities and transitional credit preservation under the VAT, Central Excise, and Service Tax frameworks.

Why Rastogi Chambers Is a Leader in Indirect Tax Law?

Our team provides seamless support from pre-litigation advisory to final adjudication in constitutional courts, ensuring procedural compliance and alignment with evolving jurisprudence. With Mr. Rastogi’s combined proficiency as a Chartered Accountant and Advocate, clients benefit from nuanced interpretation of tax laws and effective legal articulation across forums. Rastogi Chambers has a strong track record of success before Tribunals, Courts and other forums. We ensure transparent legal risk assessments, adaptive legal strategies, and outcome-oriented representation aligned with our clients’ commercial objectives and regulatory obligations. With a strong record of influencing fiscal policy through courtroom advocacy and legal scholarship, Rastogi Chambers is positioned as a trusted partner for businesses seeking legal clarity, compliance, and effective dispute resolution in all matters concerning GST and Customs law.