Osh Legal provides comprehensive advisory, compliance, controversy and litigation services in the field of indirect taxation, with particular expertise in Goods and Services Tax (GST), Customs, legacy Central Excise, Service Tax and VAT matters. Our practice combines technical knowledge of indirect tax laws with a practical understanding of our clients’ businesses, enabling us to provide commercially focused advice on complex transactions, tax positions, regulatory requirements and contentious matters.
We advise clients across the entire indirect tax lifecycle — from transaction structuring, tax-risk assessment and preventive advisory to departmental proceedings, adjudication, appeals and litigation before appropriate appellate and judicial forums. Our approach focuses on identifying potential exposures at an early stage, developing defensible tax positions, assisting clients in regulatory and departmental proceedings, and pursuing appropriate remedies to protect their legal and commercial interests.
The GST framework provides mechanisms for adjudication, appeals and advance rulings, including proceedings before the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR).
Advising on the GST implications of business models, transactions, contracts, restructuring, supply arrangements and other commercial arrangements.
Advising on classification of goods and services, applicable rates, exemptions, valuation, place of supply, time of supply and other substantive GST issues.
Advising on eligibility, availment, utilisation, reversals, blocked credits, documentation and reconciliation, including disputes relating to denial or restriction of ITC.
Advising on registration, invoicing, returns, e-invoicing, e-way bills, documentation, reconciliations and other statutory requirements, with a focus on identifying and mitigating litigation risks.
Advising on refund claims, exports, zero-rated supplies, LUT/bond matters, inverted-duty structures and related proceedings. GST law provides specific mechanisms for zero-rated supplies and refund of unutilised input tax credit, subject to applicable statutory conditions.
Representing clients in departmental audits, scrutiny, inspection, search and seizure proceedings, summons, investigations and other proceedings initiated by tax authorities.
Advising and representing clients in show-cause notices, tax demands, interest, penalties, input-tax-credit disputes and other adjudication proceedings.
Representing clients before appellate authorities and tribunals and, where appropriate, before the High Courts and the Supreme Court of India, including matters involving substantial questions of law and complex questions of interpretation.
Advising on and representing clients in proceedings before the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR). The GST framework provides for advance rulings and appellate remedies in relation to questions concerning the application of GST law.
Advising on classification, valuation, import and export transactions, customs duties, exemptions, notifications, assessments, investigations, confiscation, penalties and appellate proceedings.
Advising on the indirect tax implications of cross-border supplies, imports, exports, intermediary arrangements, international services and complex supply-chain structures.
Advising on the indirect tax implications of mergers, demergers, acquisitions, business transfers, slump sales, restructuring, transfer of businesses and other corporate transactions.
Advising on GST implications of composite and mixed supplies, bundled transactions, reimbursement arrangements, agency structures, principal-to-principal and principal-to-agent arrangements, licensing, leasing and other complex commercial models.
Advising on valuation issues, related-party transactions, discounts, reimbursements, subsidies, inter-company arrangements and other matters affecting taxable value.
Advising on place-of-supply issues, inter-State and intra-State supplies, cross-border services and related IGST implications.
Advising and representing clients in matters relating to Service Tax, Central Excise and VAT, including legacy assessments, refunds, appeals, recovery proceedings and litigation.
Developing end-to-end strategies for indirect tax disputes, including pre-litigation engagement, departmental representation, adjudication, appeals, writ proceedings, settlement and alternative resolution strategies, and litigation before appropriate judicial forums.
Our approach to indirect taxation is proactive, strategic and dispute-conscious. We seek to identify potential tax exposures before they develop into disputes and, where proceedings have already commenced, develop litigation strategies aligned with the client’s broader commercial objectives.
We work closely with clients’ finance, tax, legal and business teams to understand the underlying transaction, commercial documentation and financial implications. This enables us to present technically robust and commercially persuasive positions before tax authorities and judicial forums.
Our objective is not merely to respond to tax disputes, but to help clients anticipate risk, structure transactions effectively, preserve their legal position and achieve efficient and sustainable resolution of indirect tax controversies.
As per the rules of the Bar Council of India, we are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, you acknowledge and confirm the following:
The information available on this website is solely for informational purposes and should not be interpreted as soliciting or advertisement or rendering legal advice. We have no liability for any consequence of any action taken by the user relying on the information provided on this website. The user must seek independent legal advice for any legal issue faced by him/her.
