Prudent Legal represents domestic and multinational businesses on Goods and Services Tax, Customs, Anti-Dumping Duty, and Foreign Trade Policy matters — from strategic advisory to appellate litigation before Tribunals, High Courts, and the Supreme Court of India.
Prudent Legal is a specialist law firm focused exclusively on indirect taxation, customs, and international trade law. Built around decades of subject-matter experience, the firm advises clients on the full life-cycle of indirect tax matters — from day-to-day compliance and transaction structuring to contested litigation at every appellate tier.
We advise domestic and multinational businesses across manufacturing, trading, logistics, and services sectors on the full life-cycle of indirect tax matters — from transactional structuring and compliance to investigations, Show Cause Notices, adjudication before the Commissionerates, and appellate litigation before CESTAT, the GST Appellate Tribunal, High Courts, and the Supreme Court of India.
Every matter we handle sits within the specialised world of indirect taxation. This focus allows the firm to move with precision on the issues that decide outcomes for our clients.
Advisory and litigation on GST registration, classification, input tax credit, refunds, audits, and disputes before adjudicating, appellate, and writ forums including the GST Appellate Tribunal.
Full-spectrum Customs practice — classification and valuation (including SVB proceedings and related-party transactions), exemptions, refunds, drawback, and representation before Customs authorities, Commissionerates, and CESTAT.
Drafting and arguing replies to Show Cause Notices, appeals, writ petitions, and revision proceedings across the Commissionerates, CESTAT, GST Appellate Tribunal, High Courts, and the Supreme Court of India.
Representation during DRI, DGGI, and SIIB investigations — including summons, statements, seizure and arrest matters, provisional release, and bail proceedings before the appropriate fora.
Advance Authorisation, EPCG, RoDTEP, MEIS/SEIS entitlements, SEZ matters, and licensing disputes before the DGFT and the appellate hierarchy.
Representation in anti-dumping, countervailing, and safeguard duty investigations, including sunset and mid-term reviews before the DGTR, and appeals before CESTAT.
Advisory on FEMA compliance for cross-border trade, ODI/FDI regulations, and the interplay with Customs and indirect tax obligations on international transactions.
Bail and anticipatory bail applications in proceedings arising from Customs, GST, and allied investigations — before Magistrates' Courts, Sessions Courts, and High Courts.
The firm's engagement is structured around three core service lines that address the indirect-tax requirements of a modern business: representation in disputes, advisory counsel, and continuing compliance support.
Representation at every stage of the indirect-tax dispute cycle — from replies to Show Cause Notices through adjudication, appellate, and writ remedies across the Commissionerates, CESTAT, the GST Appellate Tribunal, High Courts, and the Supreme Court of India.
Written opinions and retainer advisory on the interpretation and application of indirect-tax statutes — covering classification, valuation, exemptions, input tax credit, and the structuring of transactions across domestic and cross-border trade.
End-to-end compliance support across GST, Customs, and Foreign Trade Policy — including registrations, returns, departmental audits, assessments, replies to routine notices, and representation at the investigation stage.
The firm is partner-led by design. Every engagement is staffed with senior lawyers who know the file end-to-end — and who take the call when it matters.
Dr. Sanjay Kalra brings 20+ years of experience in Customs and indirect tax to the firm. Having served 18+ years in the Indian Customs administration, he has closely handled matters involving valuation before the Special Valuation Branch (SVB), Directorate of Revenue Intelligence (DRI), Special Intelligence and Investigation Branch (SIIB), and the Directorate General of GST Intelligence (DGGI). His practice today focuses on Customs valuation, classification, anti-dumping matters, and complex indirect-tax litigation — reinforced by his doctoral research in GST law.
Adv. Mohit Kalra heads the firm's indirect-tax practice, with a focus on Goods and Services Tax, Customs, and high-stakes indirect-tax litigation before GST authorities, CESTAT, and High Courts. His practice spans Show Cause Notices, departmental investigations, refunds, input-tax-credit disputes, and strategic advisory for domestic and multinational clients across manufacturing, trade, and services. He is a regular contributor of commentary on developing questions in indirect tax law.
Adv. Vishaw Partap Singh handles indirect-tax advisory and litigation mandates at the firm, with a particular focus on drafting replies to Show Cause Notices, appeal memoranda, and writ petitions across GST, Customs, and Foreign Trade Policy. He represents clients through departmental audits, investigations, and appeals before tax authorities, Tribunals, and the High Courts — with a recognised eye for the procedural detail that often determines outcomes.
Adv. Abhinav Kumar practises at the criminal-side intersection of indirect tax, with a focused practice on bail and anticipatory bail applications before Magistrates' Courts, Sessions Courts, and High Courts. His work often arises in connection with DRI, DGGI, and Customs investigations and prosecutions — where matters of liberty run alongside the substantive tax dispute.
The firm publishes commentary on developing questions in indirect tax law, and surfaces the latest updates and circulars that affect our clients' businesses.
An examination of the position of bona fide purchasers facing demands for input tax credit reversal under Sections 73 and 74 of the CGST Act when their suppliers’ registrations are cancelled retrospectively, with reference to recent decisions of the Supreme Court and the Calcutta High Court.
Read PDFA note on the contrasting positions taken by the High Courts of Karnataka, Madras, Kerala, and Bombay on whether the GST authorities may issue a single show cause notice clubbing multiple financial years under Sections 73 and 74 of the CGST Act.
Read PDFAn analysis of the Supreme Court’s judgment in Radhika Agarwal v. Union of India clarifying the heightened threshold of “reasons to believe” required for arrest under Section 104 of the Customs Act and Section 69 of the CGST Act, and the safeguards against arbitrary detention.
Read PDFA note on the boundaries of the GST officer’s power of search and seizure under Section 67 of the CGST Act, with reference to recent decisions of the Kerala, Delhi, and Supreme Courts on the seizure of currency that does not form part of stock-in-trade.
Read PDFWe chose to be specialists. That decision shapes how we staff every matter, how we draft, and how we argue. Clients engage Prudent Legal when they want counsel that has seen the issue before — and knows what to do about it.
Engage the FirmTell us about the matter. We will respond promptly with an initial view and, where appropriate, a proposed scope of engagement.
