All tax laws are bound to have uncertainties and possibility of multiple interpretations. These differences may ultimately result into disagreement between taxpayer and department leading to rising of litigation. Handling litigation requires proficiency in subject and experience in dealing with authorities at various levels. We have been able to establish our credibility in handling litigation through ethical practice. Our area of practice in litigation handling is below:


Reply of Departmental Audit Objections

Most of litigation cases commence with audit objections by department and we believe that if attended properly at this stage, litigation could be avoided/ mitigated to a large extent. Our role in litigation practice starts at this stage. We give fair opinion to client whether the case is worth contesting or admit the audit objections to avoid frivolous litigation. Our litigation team is well equipped to address audit objections diligently and have proven track record of successfully handling the case to drop the litigation at this stage only.


Reply of Show Cause Notice

Show cause notice is foundation of any litigation process. Replying the notice addressing all aspects is very critical to ultimate outcome of litigation process. At H&A, we have team of experienced chartered accountants having in-depth experience in drafting reply and handling show cause notices. We always look for opportunities of value addition to client in the course of handling show cause notice. We also attend personal hearing on behalf of client.


Filing of Appeal upto Tribunal

Matter escalated beyond notice stage needs filing of appeal before quasi judicial or judicial authorities. These could be commissioner (appeals), Tribunal, revisionary authority, or before similar other authorities. Our litigation team understands the matter; prepare & file appeals considering the legal and factual aspects and represent the matter during hearing before authorities. Favourable result in large number of cases represented by firm speaks our success story.


Assistance in representation before High Court & Supreme Court

The firm has team of able professionals who can assist attorney in representing the case before High Court and Supreme Court. We fill the gap between the counsel and client. We also have association with leading lawyers who can take up the case before higher courts.


Alternative Dispute Resolution

In addition to traditional ways of handling litigation, the law has developed certain alternative dispute resolution mechanism which could be handy in many cases. These may be settlement commission, authority for advance ruling, arbitration etc. Each of these authorities could be approached under special circumstances, on fulfilment of certain conditions. We explore the possibility of such options, evaluate the feasibility in a given case and if find proper, represent the case before these authorities. The objective is to resolve the exposure to litigation by adopting best possible legal course of action.


Representation before Government/Tax Bodies

We have motto of making indirect tax law simple in India and have been very actively engaged in making representation to government, CBEC, TRU and tax authorities to achieve this objective. We have been assisting industry and trade association to take up their case before governmental authorities to address the issue affecting members at large. Our pro-activeness in this has benefitted many industries by way of pulling out of trade regressive steps by government and extending the benefits which the industry deserves.