Tax lawyers in Chennai
Income tax, GST, customs, transfer pricing, tax disputes and appeals.
Overview
We advise businesses and individuals on direct and indirect tax in India and represent them in tax disputes, from the first notice to appeals before the High Court and the Supreme Court.
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Assessments and appeals for earlier years continue under the 1961 Act, so most disputes now running still involve the old law.
Most tax disputes follow a set route. A demand or assessment is first contested before the officer who passed it, then in departmental appeals and the tax tribunals, and in the High Court and the Supreme Court where a question of law arises. Customs disputes go to the Customs, Excise and Service Tax Appellate Tribunal.
Our Tax Law services
Direct tax
Corporate tax planning
Structuring transactions, reorganisations and profit repatriation with the tax cost worked out in advance, including the tax effect of share purchases, mergers and family arrangements before terms are agreed.
International tax
Transfer pricing documentation and benchmarking, and applying double taxation avoidance agreements to reduce tax on cross-border income.
Personal income tax
Advice for individuals, including on capital gains, property transactions and family arrangements.
Assessments and appeals
Representation before the Assessing Officer, the Commissioner of Income-tax (Appeals), the Income Tax Appellate Tribunal, the High Courts and the Supreme Court. Appeals run in that order, and an appeal lies to the High Court from an order of the Appellate Tribunal under section 260A of the Income-tax Act, 1961.
GST
Advice and compliance
GST registration, returns and audits, setting up GST-compliant processes, and structuring supply chains and transactions for GST efficiency.
Notices and demands
Replies to show cause notices, audit objections and demands. For periods up to 2023-24 the order must come within three years of the due date of the annual return where there is no fraud, and within five years where fraud or suppression is alleged (sections 73(10) and 74(10) of the CGST Act, 2017). For 2024-25 onward, the notice must be issued within forty-two months of that due date (section 74A).
Appeals
Appeals before the first appellate authority, the GST Appellate Tribunal and the High Court, and writ petitions where the department has acted without jurisdiction. The first appeal is filed within three months of the order and requires a pre-deposit of 10% of the disputed tax (section 107 of the CGST Act, 2017).
Customs and trade
Customs advice
Valuation, classification and import and export procedures.
Customs disputes
Duty demands, seizures and appeals to the Customs, Excise and Service Tax Appellate Tribunal.
Transactions and strategy
Tax due diligence
For acquisitions, investments and restructurings, covering pending assessments, demands and penalties.
Litigation strategy
Planning a tax dispute across the appellate levels, including when to settle and when to appeal. Paying tax and interest under section 73(8) or 74(8) of the CGST Act, 2017 (or section 74A for 2024-25 onward) can close a case early or cut the penalty, and the choice is often made at the notice stage.
Laws we work with
- Income-tax Act, 2025
- Income-tax Act, 1961 (earlier assessment years)
- Central Goods and Services Tax Act, 2017
- Tamil Nadu Goods and Services Tax Act, 2017
- Integrated Goods and Services Tax Act, 2017
- Customs Act, 1962
Courts and tribunals
- Joint Commissioner of GST and Central Excise (Appeals), Chennai
- Commercial Tax Department (Appellate Deputy Commissioner), Tamil Nadu
- Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai
- Income Tax Appellate Tribunal (ITAT), Chennai Bench
- Madras High Court
Questions and answers
Frequently asked questions
7 questions. These answers are general information about Indian law, not legal advice on your situation.
What is the time limit to file a GST appeal?
A first appeal against an order must be filed within three months of the date the order is communicated to you (section 107(1) of the Central Goods and Services Tax Act, 2017). If sufficient cause prevented you from filing in time, the appellate authority can allow a further month (section 107(4)).
Do I have to pay the disputed tax before filing a GST appeal?
Yes, in part. The appellant must pay the admitted amount in full and 10% of the remaining disputed tax before the first appeal (section 107(6)), and a further 10% before an appeal to the Appellate Tribunal (section 112(8)), each subject to a cap of twenty crore rupees. Once the pre-deposit is paid, recovery of the balance is stayed till the appeal is decided (section 112(9)).
How long does the department have to raise a GST demand?
For periods up to 2023-24, the order must be passed within three years of the due date of the annual return where there is no fraud, and within five years where fraud or suppression is alleged (sections 73(10) and 74(10)). For 2024-25 onward, the show cause notice must be issued within forty-two months of that due date (section 74A).
Can a GST demand be settled when the notice comes?
For periods up to 2023-24, in a case without fraud, paying the tax and interest within thirty days of the show cause notice means no penalty is payable and the proceedings close (section 73(8)). Where fraud is alleged, payment within thirty days of the notice reduces the penalty to 25% of the tax (section 74(8)), and payment within thirty days of the order reduces it to 50% (section 74(11)). For 2024-25 onward, section 74A allows sixty days instead: paying the tax and interest within sixty days of the notice closes a case without fraud with no penalty (section 74A(8)), and where fraud is alleged the penalty falls to 25% if paid within sixty days of the notice and to 50% if paid within sixty days of the order (section 74A(9)).
When does a GST appeal go to the High Court?
An appeal from an order of the GST Appellate Tribunal goes to the High Court only if the court is satisfied that the case involves a substantial question of law (section 117(1) of the CGST Act, 2017). It must be filed within 180 days of receiving the order (section 117(2)).
Where do I appeal an income tax assessment?
An appeal against an assessment usually goes first to the Commissioner of Income-tax (Appeals), then to the Income Tax Appellate Tribunal. From the Tribunal it goes to the High Court under section 260A of the Income-tax Act, 1961, and from there to the Supreme Court.
What should I do when I receive a GST or income tax notice?
Note the deadline first. Most notices give a fixed time to reply, and an unanswered notice can lead to an order based on the department's assumptions. Collect the returns, invoices and accounts the notice refers to, and get advice before replying, because the reply becomes part of the record in any appeal.