Services

Litigation refers to the formal legal process used to resolve disputes or conflicts between individuals, organizations, and the State. In this process, a case is presented before a court, tribunal, or other authorized adjudicating bodies that have the appropriate jurisdiction to hear the matter, with the aim of reaching a resolution through a judgment or order.

BlueBoat Advisors offers litigation services across a wide range of areas, including Customs, Excise, Service Tax, VAT/CST, GST, Foreign Trade Policy (FTP) and DGFT matters, other state taxes, International Trade, and Direct Tax. With an in-house team of seasoned professionals, BlueBoat Advisors has successfully managed numerous cases and industry-related issues, establishing its indirect tax litigation services as a highly reputable brand in the field. The firm’s diverse team brings a unique blend of expertise, allowing us to approach challenges creatively and deliver exceptional legal arguments, consulting, and execution strategies.

Advance Rulings provide foreign investors with the certainty of knowing their customs duty liabilities for proposed imports into India and exports from India, in advance.

The Advance Ruling scheme allows various categories of entities to seek clarity on their customs obligations. This includes non-resident investors establishing joint ventures in India with either a resident or another non-resident; residents setting up joint ventures with non-residents; wholly owned Indian subsidiaries of foreign companies; joint ventures in India; or any other class or category of persons as notified by the Government of India. These entities can request a ruling in advance from the Authority for Advance Rulings. Importantly, once issued, these rulings are final and cannot be appealed by either the applicant or the authorities under Central Excise, Customs, or Service Tax laws.

BlueBoat Advisors offers consulting services that help clients make informed decisions by providing expert guidance on various matters. Our consulting services are typically provided through retainership agreements, ensuring ongoing, comprehensive support for tax-related issues. Each service team is led by a specialist consultant in the relevant practice area, who may visit the client's premises when necessary to fully understand the unique facts of a case.

Our retainership-based consulting model is highly organized and client-focused. A dedicated point of contact is assigned to each client, offering personalized assistance through phone consultations, in-person meetings, email responses, and detailed written opinions whenever required. Additionally, we keep clients informed with regular updates on the latest amendments and developments in their relevant practice areas.

With a deep understanding of each client’s business domain, our team is able to deliver tailored, efficient, and practical solutions to address key challenges.

Understanding the laws that govern a client, their business, and related activities is a fundamental step in ensuring compliance and maximizing tax benefits or incentives. In today’s complex indirect tax landscape, our clients often require expert legal guidance to make informed tax decisions within their organizations.

BlueBoat Advisors offers legal opinions across a full spectrum of indirect tax practice areas to support clients in making well-informed decisions backed by strong legal expertise. Common areas where our clients seek our advice include the applicability of excise duty on goods, the chargeability of service tax/VAT, product classification under excise/customs/VAT, tax implications during business restructuring, and the proper utilization of CENVAT credit.

The primary objective behind the establishment of the Settlement Commission (referred to hereafter as the Commission) is to provide a mechanism for the swift resolution of tax disputes in a conciliatory manner, rather than through prolonged, adversarial litigation. The Commission is not intended to offer a loophole for tax evaders; rather, it is designed to ensure a fair and balanced resolution of tax issues, thereby avoiding lengthy litigation that benefits neither the tax department nor the members of the trade and industry. In proceedings before the Commission, there are no adversaries, only parties seeking settlement.

Any taxpayer may submit an application in the prescribed form and manner, containing a full and true disclosure of any unpaid duty liability that has not been previously reported to the relevant authorities. This disclosure should include the basis for determining the liability, the additional amount of Customs, Excise Duty, or Service Tax the taxpayer acknowledges as payable, as well as details of the excisable goods, imported or exported goods, or taxable services for which there was a short levy.

The Settlement Commission holds the authority to grant immunity from prosecution for offences under the Central Excise Act, the Customs Act, the Indian Penal Code, or any other relevant Central Act, with respect to matters covered by the settlement.

Additionally, the Commission has the power to grant partial or full immunity from the imposition of penalties or fines under the Central Excise Act or the Customs Act, depending on the case under consideration.

The proceedings before the Settlement Commission are treated as judicial proceedings within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.

BlueBoat Advisors also offers in-house training to the corporate sector and its clients, helping them understand the correct approach to duty and tax compliance. This training includes knowledge sharing on existing rules, regulations, and legal requirements tailored to the specific needs of each organization. Additionally, the experts at BlueBoat Advisors actively participate as guest speakers at workshops and seminars on taxation, organized by various professional institutes, industry forums, and government educational bodies such as the National Academy of Customs, Indirect taxes, and Narcotics.

In the realm of indirect taxation, particularly with respect to Central Excise duties and Service Tax, a significant focus is placed on record-keeping. As a result, the department emphasizes the importance of audits, particularly the EA2000 audit for Central Excise and Service Tax. This necessitates the proper maintenance of all records and returns related to these levies. For Customs, the audit process is known as the Post Clearance Audit (PCA).

BlueBoat Advisors has a dedicated team with deep expertise in managing and maintaining all relevant records, offering this service on a retainership basis to ensure compliance and readiness for audit.