Direct & Indirect Taxation

Taxation — both direct and indirect — generates India’s most voluminous body of litigation and advisory work. King & Beggar Legal Associates LLP has a practice of exceptional depth in both dimensions, anchored by the rare dual qualification of our founding partner as an Advocate before the Supreme Court of India and a Chartered Accountant from the Institute of Chartered Accountants of India. This combined expertise — rare in Indian legal practice — enables us to analyse tax disputes with the precision of a financial professional and argue them with the authority of a practising advocate.

Direct Taxation — Income Tax, ITAT, High Courts & Supreme Court

Our direct tax litigation and advisory practice covers representation in income tax assessment and reassessment proceedings before the Assessing Officer, Commissioner of Income Tax (Appeals), Dispute Resolution Panel (DRP), and Income Tax Appellate Tribunal (ITAT). We handle matters involving disallowances, additions, transfer pricing adjustments, penalty proceedings, prosecution under the Income Tax Act, and search and seizure matters. Our research expertise in tax crimes — the subject of our founder’s ongoing doctoral research — provides unique insight into the intersection of tax law and criminal liability. We appear before High Courts and the Supreme Court in income tax reference and appeal matters.

Indirect Taxation — GST, Customs & Legacy Taxes

Our GST practice covers the complete lifecycle of indirect tax disputes: advisory on classification, valuation, place of supply, reverse charge, and input tax credit eligibility; representation in GST investigations, show cause notice proceedings, and departmental audits; appeals before the Appellate Authority (GSTAT); and writ petitions before High Courts challenging GST orders, circulars, and notifications. We also handle legacy indirect tax matters including Service Tax, Central Excise, VAT disputes before respective appellate authorities, and Customs litigation before CESTAT. Our advisory practice covers GST planning, advance rulings, and anti-profiteering compliance.