GST Tax Lawyer in Kota
Expert legal representation in GST Tax Lawyer in Kota, Rajasthan
💬 Book Your AppointmentAdvocate Prakhar Gupta is an experienced GST & Tax Lawyer based in Kota, Rajasthan, practicing since 2020 after graduating from NALSAR University of Law, Hyderabad. He represents traders, manufacturers and service providers in Kota before GST authorities, appellate forums and the High Court — for show-cause notices, refunds, ITC denials, e-way bill detentions, search & seizure and prosecution under the CGST Act, 2017.
Why Choose Advocate Prakhar Gupta as Your GST & Tax Lawyer
- NALSAR alumnus & 5+ years in practice — focused work in gst & tax lawyer matters across Kota district since 2020.
- Court-side expertise — regularly appears before the District & Sessions Court Kota, Family Court Kota, Consumer Forum, MACT Kota and the Rajasthan High Court Bench at Jaipur and Jodhpur.
- Drafting that holds up — pleadings, applications and notices that anticipate the other side’s response.
- Transparent fees — written engagement letter; no surprise charges.
- Reachable — same-day reply on WhatsApp/email for urgent matters; office in Kota for in-person consultation.
GST framework
Goods and Services Tax is a destination-based, dual-levy tax under the Central Goods and Services Tax Act, 2017 (CGST) and the State / Union Territory GST Acts, with IGST on inter-state supplies. Compliance touches registration (Section 22), invoicing (Section 31), e-way bills, returns (GSTR-1, GSTR-3B, annual GSTR-9), input tax credit (Sections 16–18), refunds (Section 54), and audits (Section 65). Disputes are adjudicated through SCN under Sections 73 (non-fraud) or 74 (fraud), then appeals under Sections 107 / 112.
Common notices and how to respond
GST DRC-01A intimation; DRC-01 SCN; DRC-07 demand order; ASMT-10 scrutiny notice; CMP-05 (composition); REG-17 (cancellation); GSTR-3A (non-filer). Each has a strict timeline — typically 30 days to reply, sometimes 7 days. A well-pleaded reply citing legal grounds, supplier filings, ledger reconciliation, and case-law on parallel proceedings often closes the matter at SCN stage without further litigation.
Input tax credit (ITC) disputes
The most frequent dispute today is ITC denial under Section 16(2)(c) where the supplier has not paid tax. The Supreme Court in Suncraft Energy (2024) and Bharti Airtel (2021) cases gave nuanced answers; the recent amendment to Rule 36 and CBIC clarifications continue to evolve. Show-cause notices issued under Section 73 / 74 must be defended quickly — failure to reply leads to ex-parte demand orders with 100% penalty under Section 74.
E-way bill detention and confiscation
Goods in transit are routinely detained under Section 129 for e-way bill defects (expired, wrong vehicle number, wrong consignment). Release is on payment of (i) tax + penalty equal to 100% of tax for owner, or (ii) 50% of value for non-owner. Confiscation under Section 130 is more severe. Bond and bank guarantee under Rule 140 secures release pending appeal — we handle this on priority for transporters in Kota.
Appeals and the new GSTAT
First appeal to the Appellate Authority (Joint Commissioner) under Section 107 within 3 months; pre-deposit of 10% of disputed tax is mandatory. Second appeal to the GST Appellate Tribunal (GSTAT) under Section 112 — finally constituted with Principal Bench at Delhi and State benches; Rajasthan Bench is being operationalised. High Court writ jurisdiction under Article 226 is reserved for jurisdictional defects, natural justice violations and the constitutional validity of provisions.
Frequently Asked Questions
My GST registration was cancelled retrospectively — can it be revived?
Yes, you can apply for revocation under Section 30 within 30 days of cancellation order. Beyond 30 days, the Appellate Authority can condone delay. The Rajasthan High Court has repeatedly directed reactivation in genuine non-filer cases — see Aggarwal Dyeing & Printing v. State of Gujarat (Gujarat HC) which has been followed.
Supplier has not paid GST, so my ITC is being denied — what now?
The current position after Suncraft Energy (2024) and the explanation to Rule 36 is that the buyer cannot be denied ITC merely because the supplier defaulted, provided the buyer has paid the supplier and has tax invoice. Reverse demand on the supplier is the correct route.
How fast can a refund of accumulated ITC be obtained?
Refund of accumulated ITC under inverted duty / export under bond, filed in RFD-01, should be processed within 60 days under Section 54. In practice, refunds in Kota take 2–6 months; provisional 90% refund for exporters is faster.
Goods were detained because the e-way bill expired by 4 hours — what to do?
Section 129 requires release on payment of tax + 100% penalty for the owner. But the Karnataka and Telangana High Courts have held that mere expiry without tax-evasion intent does not warrant 100% penalty. We file a Section 107 appeal with pre-deposit and parallel writ for urgent release.
Can a GST officer arrest me?
Yes, under Section 69 of the CGST Act, but only where the tax evaded exceeds ₹2 crore and the offence is under Section 132 (clauses a–d). Arrests require recorded reasons. Anticipatory bail under Section 482 BNSS is available — see Akhil Krishan Maggu v. Deputy Director, DGGI (P&H HC).
Speak to Advocate Prakhar Gupta
Office in Kota — consultations by appointment. Call, WhatsApp or email to discuss your matter. Urgent bail / interim matters handled on priority.
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