The introduction of India’s Goods and Services Tax (GST) regime marked a transformative shift from a fragmented indirect tax system to a unified framework, simplifying compliance while also introducing new complexities and legal ambiguities. Despite its objective of streamlining taxation on the supply of goods and services, businesses continue to grapple with interpretational issues around tax classification, valuation, place of supply, and cross-border transactions. Sector-specific exemptions, input tax credit (ITC) disputes, and evolving compliance requirements such as e-invoicing and anti-profiteering add further layers of legal risk.
At KNM & Partners, our Indirect Taxation Practice offers comprehensive legal support to businesses across sectors, assisting them in navigating this evolving landscape with precision and commercial pragmatism. The Firm acts for manufacturers, service providers, e-commerce platforms, logistics companies, infrastructure developers, and multinational entities – providing advisory, dispute resolution, and compliance services that address their indirect tax challenges at both strategic and operational levels.
The Firm’s practice is deeply integrated with the firm’s core competencies in dispute resolution, tax litigation, and regulatory advisory, allowing us to offer clients holistic support. The Firm assists clients in defending high-stakes disputes before GST officers, appellate forums, Advance Ruling Authorities, and High Courts, as well as advising on compliance preparedness during departmental audits, summons, and anti-evasion investigations.
In addition to dispute management, the Firm supports businesses in reviewing and restructuring their tax positions, contracts, supply chains, and pricing models to ensure compliance with GST and other indirect tax laws, including sector-specific levies, customs duties, and export-import obligations. The Firm also assists in transitional tax disputes arising under pre-GST regimes such as Service Tax, VAT, and Central Excise – helping clients manage legacy risks while aligning with current statutory frameworks.
The Firm brings to each mandate a combination of technical rigor, practical insight, and litigation-readiness, ensuring clients are equipped to proactively manage tax exposures, defend contentious positions, and maintain regulatory hygiene across their operations.
Related Practice Areas
Competencies
- Representation before GST authorities, appellate bodies, Advance Ruling Authorities, Tribunals, and High Courts in contentious matters, including tax classification, ITC denials, and alleged tax evasion cases.
- Drafting writ petitions, show cause replies, refund claims, and appeals under GST and legacy tax laws.
- Representation in transitional disputes concerning credit carryforward, valuation mismatches, and retrospective amendments.
- Advising on place of supply, time of supply, reverse charge, composite vs. mixed supply implications, and sector-specific advisory for logistics, real estate, digital commerce, exports, and healthcare sectors.
- Legal review of vendor contracts, GST health checks, litigation preparedness audits, and departmental audit defense.
- Advising on supply chain structuring, tax-efficient distribution agreements, bundled services, and pricing models for GST optimization.
- Indirect tax due diligence and structuring advice in M&A, slump sale, and business transfers.
- Assisting in obtaining and defending GST registrations, refunds, and SEZ/EoU export-related benefits.
- Advisory on anti-profiteering compliance, e-invoicing mandates, and advance ruling strategies.
- Advising and representing clients in disputes under legacy laws such as Service Tax, Excise, VAT, and addressing issues related to customs duties, exemptions, and bonded warehousing.
- Coordination of indirect tax litigation with parallel proceedings under IBC, SEBI, and ED for holistic risk management.
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