Tax and GST advice and disputes in Raipur

Most businesses look for a GST lawyer or a tax lawyer in Raipur once a notice has arrived. The more useful moment is earlier, when a supply chain, contract or investment is being structured, and the firm's tax practice works at both stages, in indirect tax, direct tax and tax litigation.

Its clients include domestic and international corporations operating in Export Oriented Units, Software Technology Parks, Free Trade Zones and Special Economic Zones, which it has advised on structuring and streamlining their operations for tax efficiency and compliance.

GST, customs and the taxes GST replaced

GST replaced central excise on most goods, service tax and state VAT from 1 July 2017. Customs duty continues under its own laws, and excise and VAT still apply to the few products kept outside GST, such as certain petroleum products and alcohol for human consumption. The practice advises on:

• Classification of goods under the customs and excise tariffs and the GST rate schedules
• Eligibility for exemptions and concessions
• Valuation of imports between related group entities, and whether the relationship has influenced the price
• Anti-dumping and safeguard duties, both for and against their levy
• Export incentives under the Foreign Trade Policy, and supplies to SEZ units and developers, which are zero-rated under GST
• GST (and, for past periods, service tax) on agreements with group companies and other service providers, including charges between registrations of the same company
• GST and legacy VAT implications across supply chains, including input tax credit

GST notices and how to reply

GST disputes usually begin with a scrutiny notice, an audit or a show cause notice. For tax periods up to March 2024, demands are raised under Section 73 of the Central Goods and Services Tax Act, 2017 (where no fraud is alleged) or Section 74 (fraud, wilful misstatement or suppression of facts); for later periods, both fall under Section 74A. Whether fraud or suppression is alleged affects the penalty and, for older periods, the time limit, so a GST notice reply starts there.

1. Read the notice against the returns, books, e-invoices and e-way bills for the period, and pin down exactly what is alleged.
2. Reconcile the figures and gather the evidence: invoices, contracts, proof of payment and, for input tax credit, the supplier's compliance.
3. File a written reply within the time allowed, answering each allegation on facts and law, and ask for a personal hearing; Section 75(4) requires one where it is requested or where an adverse order is contemplated.
4. If the order goes against the business, appeal to the Appellate Authority under Section 107 within three months of its communication, after paying the admitted tax and a pre-deposit of part of the disputed tax.
5. A second appeal lies to the GST Appellate Tribunal under Section 112, and from there to the High Court and the Supreme Court.

Where a notice or order is without jurisdiction, is time-barred on its face or was passed without a hearing, a writ petition to the High Court at Bilaspur may be the more direct remedy; see High Court writs and appeals.

The GST Appellate Tribunal's Raipur Bench

The GST Appellate Tribunal's Principal Bench in New Delhi began hearings on 16 February 2026, and its Raipur Bench has functioned since April 2026 from temporary premises at Naya Raipur. Second appeals from Chhattisgarh are now heard within the State, instead of disputes being parked in writ petitions for want of a tribunal. Businesses whose appeals were waiting for the Tribunal to begin work should check the time limits that now apply to them.

Direct tax and cross-border investment

On income tax, the practice advises on non-resident taxation and the exchange control issues that come with it. For foreign investors, that means India entry options, the tax treatment of cross-border transactions, mitigating permanent establishment exposure, tax-efficient structuring of strategic investment, the choice of financial instruments, repatriation strategies, tax questions for private equity funds and their Indian sub-advisory offices, and the efficient use of tax treaties. Where related parties transact across borders, it assists with transfer pricing. Structuring is done alongside the corporate and commercial practice.

The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026, while earlier years continue to be assessed and litigated under the old Act, so current advice and pending disputes often run under two statutes. The practice also advises on domestic tax questions and supports clients in tax litigation.

Tax litigation before CESTAT and the courts

Disputes over central excise, service tax and VAT for periods before GST continue, and customs disputes are unaffected by GST. Customs, excise and service tax appeals go to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) after a mandatory pre-deposit, and VAT and central sales tax appeals go to the State VAT Tribunal. From CESTAT, appeals lie to the High Court on substantial questions of law, or directly to the Supreme Court where the dispute concerns the rate of duty or valuation.

The practice appears before these adjudicating authorities: CESTAT, the State VAT Tribunals, the High Courts and the Supreme Court of India.

For a GST notice, a pending tax appeal or advice on a planned transaction, the Raipur office is the place to start.