Tax Advisory & Litigation

LawCite Advocates provides legal advisory and litigation support in taxation matters, assisting individuals, businesses, and legal entities in navigating complex tax issues under Indian law. While we are not Chartered Accountants, our practice is focused exclusively on the legal aspects of taxation, including representation before tax authorities, statutory tribunals, and constitutional courts. We provide strategic advice, legal interpretation, and dispute resolution services across direct and indirect tax regimes.

Legal Tax Advisory Services

We advise clients on the interpretation and application of tax statutes, scheme eligibility, exemptions, and compliance under Indian tax laws. This includes advisory on:

• Income Tax Act, 1961

• Goods and Services Tax (GST) laws

• Customs Act, 1962

• Foreign Exchange Management Act (FEMA), 1999 (for tax implications in cross-border transactions)

• Double Taxation Avoidance Agreements (DTAAs)

• Prohibition of Benami Property Transactions Act, 1988

• Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

• General Anti-Avoidance Rules (GAAR)
  Equalisation Levy and International Taxation Provisions

Our legal guidance includes opinion writing on statutory interpretation, defence strategy for audits, show-cause replies, treaty application, and advice on constitutional validity of tax demands or legislative amendments.

Tax Litigation and Representation

We provide complete litigation support for tax disputes at every stage, including:

• Drafting and filing of replies to show-cause notices, audit objections, reassessment proceedings, and penalty orders

• Representation during income tax survey, search, and seizure proceedings under Sections 131, 132, and 133A

• Appeals before Commissioner (Appeals), Income Tax Appellate Tribunal (ITAT), Customs Excise and Service Tax Appellate Tribunal (CESTAT), and Dispute Resolution Panel (DRP)

• Writ petitions before High Courts under Article 226 challenging tax assessments, reassessments, or procedural lapses

• Special Leave Petitions (SLPs) and tax appeals before the Supreme Court involving constitutional or legal interpretation

• Representation in prosecution matters under Sections 276C, 276CC, 277 of the Income Tax Act for alleged evasion, false statements, or failure to file returns

GST and Indirect Tax Issues

We represent clients in a wide range of GST disputes including classification conflicts, blocked credit, transitional credit, refund rejections, and anti-profiteering actions. Our scope includes:

• Drafting replies to DRC-01, SCNs, and GST audit objections

• Representation before Joint Commissioners, Appellate Authorities, and GST Appellate Tribunals

• Legal defence in detention, seizure, and summons proceedings under Sections 67 to 74 of the CGST Act

• Vetting tax clauses in contracts, EPC projects, and supply-chain agreements

Customs, Excise, and Trade Tax Matters

We assist in customs and legacy tax litigation including:

• Classification and valuation disputes under the Customs Tariff Act

• Show cause notices alleging under-invoicing, misdeclaration, or prohibited imports

• Appeals against confiscation, personal penalties, and interest

• Advisory and litigation in FTP-linked matters, Advance Authorisation schemes, EPCG obligations, and SEZ taxation

E-Assessment and Faceless Proceedings

We support clients in navigating the faceless assessment, appeal, and penalty regime. Our services include:

• Drafting written submissions on the Income Tax e-portal

• Legal objections in rectification, penalty, or appeal modules

• Representations in disputes over algorithm-based additions or non-speaking orders

TDS, TCS, and Withholding Tax Litigation

We handle legal disputes relating to deduction failures, late deposit, disallowance under Section 40(a)(ia), and international withholding tax. This includes:

• Legal defence in penalty and interest proceedings

• Interpretation of tax residency and PE provisions in treaty relief claims

Transfer Pricing and Cross-Border Taxation

We provide legal support in:

• Disputes over arm’s length pricing and benchmarking

• Representation before Transfer Pricing Officers and DRP

• Appeals against TP adjustments and MAP outcomes

• Legal review of inter-company agreements, BEPS compliance, and APA strategies

Trusts, Charitable Institutions, and Section 12A/80G Matters

We represent charitable institutions and religious trusts in disputes involving:

• Denial or cancellation of 12AA/12AB registration

• Violation of conditions under Section 11 to 13

• Allegations of misuse of exemption or capex violation

Advance Rulings and Legal Opinions

We assist clients before the Authority for Advance Rulings (AAR) and GST AAAR in obtaining clarity on complex tax positions. Our services include:

• Drafting and filing of AAR applications

• Legal representation in hearings before tax and GST AARs

• Opinion writing on tax implications of cross-border, technology, or fund-related arrangements

Constitutional and Policy Challenges

We challenge arbitrary taxation and ultra vires legislation through:

• Writs against retrospective tax amendments

• Challenges to delegated legislation or rules inconsistent with parent laws

• Defence of fundamental rights under Articles 14, 19, and 265 of the Constitution

Common Matters We Handle

• Legal interpretation of exemption notifications and tax circulars

• Representation in search, seizure, and summons-related proceedings

• Appeals before ITAT, CESTAT, DRP, and Commissioner (Appeals)

• Defence in prosecution under income tax and GST laws

• Drafting writ petitions against coercive recovery, attachment, or blocking of credits

• Transfer pricing litigation and treaty interpretation

• Representation in faceless appeals and penalty proceedings

• Trust registration disputes and exemption defence for Section 12A/80G

• Advance ruling and legal vetting of high-value transactions

Our Commitment

We serve as legal advisors and court advocates in tax-related matters, focusing on statutory interpretation, litigation strategy, and constitutional defence. While we do not handle accounting or tax return filings, we work closely with Chartered Accountants or financial consultants where required. Our firm independently manages all legal proceedings, including court appearances, appellate advocacy, and writ litigation. LawCite Advocates is committed to protecting taxpayer rights, ensuring lawful treatment, and delivering legally enforceable outcomes across the tax spectrum.