In Short
Tax litigation covers disputes with revenue authorities over GST, customs duty and other indirect taxes — from show-cause notice response through appellate proceedings and writ petitions. S&S Co. advises and represents businesses across Noida, Delhi NCR and Kolkata in GST assessments, Input Tax Credit disputes, and appeals.
What This Practice Covers
Since the Goods and Services Tax (GST) regime came into force in 2017, indirect tax has become one of the most litigated areas of Indian business law — disputes over Input Tax Credit eligibility, classification, valuation, and the scope of exemptions generate a steady stream of assessment orders, appeals and writ petitions. The Supreme Court has continued to shape this landscape through 2026, confirming that Input Tax Credit under Section 16(2)(c) of the CGST Act remains conditional on the supplier actually depositing tax, and upholding 28% GST on the full face value of bets placed on online gaming platforms.
For businesses in Noida, Delhi NCR and Kolkata, tax litigation strategy increasingly depends on getting the response to a show-cause notice right at the outset — a well-documented reply can avoid escalation to a full assessment dispute, while a poorly handled one can compound liability through interest and penalty.
Forums We Appear Before
GST Appellate Authority — Delhi & Kolkata
Customs, Excise & Service Tax Appellate Tribunal (CESTAT)
GST Appellate Tribunal (GSTAT)
Delhi High Court — tax writ jurisdiction
Calcutta High Court — tax writ jurisdiction
Supreme Court of India — tax appeals
Our Tax Litigation Services
- Show-cause notice response — drafting reasoned replies to GST and customs show-cause notices to head off escalation.
- Input Tax Credit disputes — defending ITC claims against denial for supplier non-compliance or documentation gaps.
- GST classification & valuation disputes — contesting adverse classification or valuation rulings affecting the applicable tax rate.
- Appellate representation — before the GST Appellate Authority, CESTAT, and the GST Appellate Tribunal.
- Writ petitions — challenging assessment orders or procedural lapses before the Delhi High Court and Calcutta High Court.
- Customs & e-commerce taxation — advisory on import/export duty and the evolving taxation of digital and e-commerce transactions.
- Advance ruling applications — seeking certainty on the tax treatment of proposed transactions.
Responding to a Tax Notice
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Notice Review
We review the show-cause notice, assessment basis, and underlying transaction documentation to assess exposure.
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Reply & Documentation
We draft a reasoned reply supported by invoices, contracts and reconciliations to rebut the department's position.
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Personal Hearing
We represent the client at the personal hearing before the assessing or adjudicating authority.
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Appeal
Where the order is adverse, we appeal to the GST Appellate Authority, CESTAT, or GSTAT as applicable, within the statutory limitation.
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Writ Petition
In cases of jurisdictional error or procedural violation, we pursue writ relief before the High Court.
Illustrative Scenarios
The following are hypothetical, illustrative scenarios prepared for educational purposes. They are not descriptions of actual client matters, and no outcome is guaranteed in any specific case.
Illustrative Scenario
ITC Denial Following a Supplier's GST Non-Compliance in Noida
A Noida manufacturer's Input Tax Credit claim is denied because a supplier failed to deposit collected GST. Since ITC eligibility under Section 16(2)(c) is tied to actual supplier payment, the manufacturer's practical recourse is proactive supplier vetting going forward, alongside contesting the specific denial where procedural safeguards were not followed.
Illustrative Scenario
E-Commerce Platform Contesting a Classification Dispute in Kolkata
An e-commerce platform operating from Kolkata faces a reclassification of its service that would push it into a higher GST rate bracket. A well-evidenced appeal — grounded in the platform's actual service structure and comparable industry rulings — can reverse an incorrect classification before it compounds into a larger liability across multiple tax periods.
Illustrative Scenario
Business Contesting a GST Demand Based on a Retrospective Rate Change
A Delhi NCR trading business receives a GST demand applying a rate revision retrospectively to past transactions. Challenging the retrospective application — where the law or notification does not expressly authorise it — is often a stronger ground than contesting the rate itself.
Illustrative Scenario
Exporter Seeking a Refund of Accumulated Input Tax Credit
A Kolkata-based exporter has accumulated significant unutilised Input Tax Credit due to the inverted duty structure on its inputs. A properly documented refund application, filed within the limitation period and supported by reconciled purchase and export records, is the primary route to recovering blocked working capital.
Notable Judgments
Supreme Court2026
Validity of Section 16(2)(c), CGST Act, 2017
Input Tax Credit Is Available to a Buyer Only If the Supplier Has Actually Paid Tax to the Government
The Supreme Court affirmed a Gujarat High Court ruling upholding the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, dismissing challenges that sought to decouple a buyer's Input Tax Credit entitlement from actual tax payment by the supplier. ITC remains conditional on the supplier discharging its tax liability, regardless of the buyer's own compliance.
Key Takeaway — GST-registered businesses must actively vet and monitor supplier tax-filing compliance — ITC exposure from a defaulting vendor cannot be cured by the buyer's own good-faith compliance.
Supreme CourtMay 2026
Online Gaming — 28% GST on Full Face Value of Bets
Supreme Court Upholds 28% GST on Full Value of Bets Placed on Online Gaming Platforms
The Supreme Court upheld the levy of 28% GST on the full face value of bets placed through online gaming platforms, holding the levy valid even where the underlying game involves skill rather than chance, rejecting industry arguments that tax should apply only to platform commission or gross gaming revenue.
Key Takeaway — Online gaming, fantasy sports and betting-adjacent platforms operating out of or serving customers in NCR and Kolkata must price and account for GST on full bet value, not net revenue — the 2026 ruling forecloses the narrower revenue-based argument.
See all Legal Updates for this practice area →
Our Approach to Tax & GST
- Response-first strategy — we prioritise getting the show-cause reply right to avoid unnecessary escalation.
- Dual-city appellate coverage — representation before Delhi and Kolkata tax authorities and High Courts.
- Cross-practice integration — coordinated with our corporate and banking practices for transaction-linked tax exposure.
- Founders with 20 years combined experience across commercial litigation, arbitration and regulatory practice.
Frequently Asked Questions
Can I claim Input Tax Credit if my supplier didn't pay GST?
Generally no — the Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, which conditions ITC eligibility on the supplier having actually deposited the collected tax.
What is the time limit to appeal a GST order?
Appeals to the GST Appellate Authority generally must be filed within three months of the order, extendable by one further month on sufficient cause — strict limitation applies.
Is GST payable on online gaming?
Yes — the Supreme Court has upheld 28% GST on the full face value of bets placed on online gaming platforms, applicable even where the game involves skill rather than chance.
When should I approach the High Court instead of the tax tribunal?
Writ jurisdiction is generally reserved for cases involving jurisdictional error, violation of natural justice, or absence of an efficacious alternate remedy — routine merits disputes should ordinarily go through the appellate tribunal first.