GST Litigation · Panaji, Goa
Strategic representation in GST assessment proceedings in Goa across Sections 59 to 64 — provisional, best-judgment and summary assessments — so an estimated or ex-parte demand is corrected, withdrawn or properly contested.
Overview
GST works on self-assessment under Section 59, but the law gives officers several powers to assess tax themselves — provisional assessment (Section 60), scrutiny (Section 61), best-judgment assessment of non-filers and unregistered persons (Sections 62 and 63), and summary assessment in special cases (Section 64). Each follows its own form set and time limit.
A best-judgment order in Form ASMT-13 is often an inflated estimate raised because returns were not filed — and it can be withdrawn if you file the returns within thirty days. We identify exactly which assessment you are facing, take the correct remedy, and where needed carry the matter into appeal.
What's covered
Defence across every type of GST assessment.
Get a fixed-fee quote →Handling Section 60 requests and ASMT-01 to ASMT-04 where rate or value is uncertain.
Getting an ASMT-13 order withdrawn by filing returns within the 30-day window.
Defending assessments raised on persons who failed to register.
Contesting Section 64 ASMT-16 orders and seeking withdrawal in ASMT-17.
Producing books to replace estimates with the correct, real liability.
Appearing before the proper officer across all assessment types.
Our process
We pinpoint which assessment power has been used.
We pick withdrawal, reply or appeal based on the order.
We file returns or replies and appear before the officer.
We replace estimates with your real liability or appeal.
Frequently asked questions
Section 59 requires every registered person to assess their own tax and pay it through their returns. Departmental assessment powers under Sections 60 to 64 come into play only where self-assessment is incomplete or absent. We keep your self-assessment defensible to avoid these.
When a registered person fails to file returns even after a notice, the officer can assess tax to the best of his judgment and pass an order in Form ASMT-13. This estimate is often high. We can get it withdrawn by filing the pending returns within thirty days of the order.
Yes. If you file the valid returns within thirty days of the ASMT-13 order and pay the self-assessed tax with interest and late fee, the best-judgment order is deemed withdrawn. We move quickly to use this window before it closes.
If you cannot determine the value or rate of tax, you can request provisional assessment under Section 60 using Form ASMT-01, and the officer passes a provisional order to be finalised later. We help structure the request and the final reconciliation.
Section 64 allows a summary assessment in special cases where there is evidence of tax liability and delay may harm revenue, with an order in Form ASMT-16. You can apply for its withdrawal in Form ASMT-17. We contest unjustified summary orders promptly.
Yes. Most assessment orders can be challenged in a first appeal under Section 107 within the prescribed time, and onward to the Tribunal. Where the order is wrong on facts or law, we prepare and file the appeal for you.
Book a free consultation and share your assessment order. We identify the section, take the correct remedy and represent you before the GST authorities in Goa, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll replace the estimate with your real liability or appeal it — no obligation.