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About Us
As experts in Goods and Services Tax (GST), we understand the nuances and intricacies of this transformative tax regime. Our dedicated team of legal professionals is committed to providing comprehensive solutions tailored to your specific business needs.
From registration and filing to advisory and representation, we are here to guide you through every step of the GST journey. With our in-depth knowledge of GST laws, regulations, and procedures, you can trust us to deliver practical solutions that help you achieve your business objectives.
Our Services
GST Notice Handling & Litigation
Drafting Replies to Show Cause Notices (SCN)
Receiving a Show Cause Notice (SCN) under Section 73 or Section 74 requires a precise legal response rather than a basic accounting reply. We draft robust, evidence-backed replies addressing allegations of tax short-payments, wrong tax calculations, or willful misstatement, establishing a strong defense right from the initial proceedings.
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Handling Return Discrepancy Notices (ASMT-10)
Discrepancies between GSTR-1, GSTR-3B, and GSTR-2A/2B frequently trigger ASMT-10 scrutiny notices. We analyze your ledger reconciliations, draft point-by-point legal submissions, and interact with assessing officers to resolve discrepancies before they escalate into demand orders.
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Input Tax Credit (ITC) Defense & Litigation
Input Tax Credit disputes—whether concerning ineligible claims under Section 17(5), alleged fake invoices, or non-filing by suppliers—can choke business cash flow. Our team represents clients to defend legitimately claimed ITC, proving eligibility under GST law and challenging arbitrary credit blockages.
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Summons, Audits, Search & Seizure Defense
Facing GST departmental audits, search operations, or summons under Section 70 requires immediate legal intervention. We assist business owners and directors through every stage of investigation, ensuring constitutional rights are protected while maintaining full regulatory compliance.
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Classification & Rate Disputes
Incorrect HSN/SAC classification or ambiguous tax rate applicability can lead to massive retroactive tax demands. We assist businesses in evaluating their goods and services against official notifications, defending against improper reclassification attempts by tax authorities.
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Cancellation & Revocation of GST Registration
The arbitrary cancellation of a GSTIN halts business operations overnight. We challenge suo-motu cancellations by tax officers, respond to show cause notices, and file revocation applications to restore your GST registration promptly.
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E-Way Bill & Goods in Transit Detentions
Detention of goods or transport vehicles under Section 129/130 (Form MOV-06/MOV-07) creates urgent commercial friction. We provide immediate legal intervention to secure the release of detained vehicles, contest penalty demands, and defend against confiscation proceedings.
Appeals & Representation
First Appellate Authority Representation
If an assessing officer issues an adverse order, we prepare and argue first-stage appeals before the Commissioner (Appeals) under Section 107. From calculating mandatory pre-deposits to building compelling grounds of appeal, we fight to get unjustified tax demands quashed.
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GST Appellate Tribunal (GSTAT) Litigation
With the establishment of the GST Appellate Tribunal (GSTAT), businesses have a dedicated judicial forum for resolving complex tax disputes. Our experienced litigators handle end-to-end tribunal representations, drafting appeals and arguing high-stakes legal questions before GSTAT benches.
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Writ Petitions in High Court
When administrative remedies fail or tax authorities commit procedural violations, illegal bank account attachments, or unconstitutional actions including violation of Principles of Natural Justice, we file and argue Writ Petitions under Article 226 before the High Court for urgent judicial relief.
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High Court Statutory Appeals (CMA) & Supreme Court Appeals
When an adverse order is passed by the GST Appellate Tribunal (GSTAT), we file statutory Civil Miscellaneous Appeals (CMA) directly before the High Court under Section 117 of the CGST Act on substantial questions of law. Additionally, where orders involve determination of rate of tax or place of supply, or where a High Court judgment requires further challenge, we handle the final stage of litigation by filing statutory appeals and Special Leave Petitions (SLP) before the Supreme Court of India under Section 118 and Article 136 of the Constitution.
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Advance Ruling Applications (AAR & AAAR)
Uncertainty in GST applicability can stall new business models or international transactions. We prepare, file, and represent clients in Advance Ruling applications before the AAR and Appellate AAR to secure legally binding clarity before launching new ventures.
Corporate Advisory & Legal Opinions
Legal Opinions on GST Applicability
Navigating complex tax rules for cross-border transactions, SEZ supplies, joint ventures, and digital services requires authoritative guidance. We provide formal legal opinions that analyze statutory provisions, judicial precedents, and departmental circulars to mitigate tax exposure.
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GST Health Check-ups & Legal Risk Audits
Proactive legal reviews prevent costly surprises during official department scrutiny. We perform comprehensive legal risk audits on your business operations, contract structures, and ITC mechanics to identify and rectify compliance gaps before tax authorities flag them.
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Contract Vetting for GST Compliance
Commercial contracts must clearly define tax liabilities, indemnity obligations, and price variation adjustments caused by tax updates. We review and draft GST-compliant clauses in vendor agreements, supply contracts, and client proposals to protect your financial interests.
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Refund Processing
Unlocking trapped capital and recovering wrongfully withheld taxes requires strategic, end-to-end statutory management. Whether securing legitimate Input Tax Credit (ITC) refunds or aggressively contesting unlawful rejection orders before appellate authorities, LexBrains handles every stage of refund claims under Section 54 of the CGST Act, 2017.
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Exhaustive Refund Categories We Handle:
Zero-Rated Exports (Without Payment of Tax): Processing unutilized ITC refunds under LUT for exports under Rule 89(4).
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Inverted Duty Structure Claims: Recovery of accumulated credit under Section 54(3)(ii) for businesses where input tax rates exceed output supply rates.
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SEZ Supplies & Deemed Exports: Refund claims for supplies made to Special Economic Zone units, developers, or deemed export scenarios.
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Electronic Cash Ledger Balances: Direct cash withdrawal of excess funds deposited in your Electronic Cash Ledger under Section 54(1).
Tax Paid Under Wrong Head: Refund recovery under Section 77 for taxes wrongfully paid as CGST/SGST instead of IGST (or vice versa).
Appellate Order Refunds: Recovery of pre-deposits, successfully contested tax demands, or final provisional assessments.​
Our Team
R. Jothi
Superintendent of CGST & C. Ex., (Retd.)
Senior Associate
Kovilambakkam Branch Head
Jayashri
Avadi Branch Head
K. Gangadharan
Deepasree S
Junior Advocate
Rohini
Intern
Banu
Admin
Mercy
Intern
Anitha S
Executive
Dilli Ganesh
Executive
Balakrishnan
Documentation
Joysha
Executive Trainee
Logeshwari
Executive Trainee
Pavithra Mucherla
Consultant Auditor
Testimonials
We thank you for your deep knowledge of the subject and the way you presented our appeal. It clearly reflects the effort and dedication you put in for your clients.
V. Chandrasekaran
Prema Agencies, Indane Gas Distributers, Vadapalani
We sincerely thank the team at GST Attorneys for handling our case with great expertise. Their representation was effective, and all the claims raised were resolved flawlessly. Their deep understanding of GST-related legal matters was clearly evident throughout the process.
Arun K
Spinircle India Pvt. Ltd
A expert team where you get best solution & timely service for your tax & legal needs. Impressed & happy to be associated with them.