Practice areas

The firm handles indirect tax matters across the whole course of a dispute: replying to show cause notices, appearing before adjudicating and appellate authorities, and arguing before the GST Appellate Tribunal, CESTAT, the High Courts and the Supreme Court.

Its work includes:

• GST on corporate guarantees and on secondment of employees
• parallel proceedings by central and state authorities under Section 6(2)(b) of the CGST Act
• safeguard, anti-dumping and basic customs duty
• warehousing under the MOOWR scheme, refunds and classification
• advisory work, legal opinions and tax structuring of contracts

The firm handles international tax disputes on cross-border transactions, the application of Double Taxation Avoidance Agreements and withholding tax, before the High Courts, the Income Tax Appellate Tribunal and the income tax authorities.

The firm appears before the Appellate Tribunal for Electricity, the Central Electricity Regulatory Commission and state commissions, including those in Karnataka, Rajasthan, Maharashtra, Gujarat, Madhya Pradesh, Chhattisgarh, West Bengal, Tamil Nadu, Punjab and Assam.

Its work includes:

• change in law and force majeure claims under power purchase agreements
• tariff adoption, carrying cost and deemed generation
• connectivity under the 2022 General Network Access Regulations
• liquidated damages and transmission charges
• reconciliation of claims with SECI and distribution companies

The firm advises and acts for solar, wind and battery storage developers on matters including:

• change in law relief for basic customs duty, safeguard duty and GST
• compliance with the Supreme Court’s directions on the Great Indian Bustard
• Gram Panchayat tax demands and state entry tax
• MOOWR licences for battery energy storage systems
• tax structuring and drafting of EPC contracts

The firm brings and defends challenges to the validity of tax statutes, rules and notifications before the High Courts and the Supreme Court. These include challenges to provisions of the CGST Act and its rules, to amendments of state tax laws after the introduction of GST, and to valuation notifications.