GST
Advice and representation under the CGST, SGST and IGST Acts.
- Guiding Compliance
- Classification and rate positions, Input Tax Credit and Refund reviews
- Resolving Disputes
- Show Cause Notices, Adjudication, Appeals and Writ Petitions
Advisory and Litigation | Tax, Trade and Commercial
GST, Customs, Foreign Trade, Narcotics, Corporate and Commercial Guiding Compliance & Resolving Disputes.
PS Chambers, led by Adv. Pratyush Saha, advises businesses on staying compliant and represents them when disputes arise, from the first notice to the Supreme Court of India. Offices in Mumbai, Navi Mumbai and Kolkata.
About the Chambers
A solution-oriented practice
Founded in April 2026, the Chambers takes a solution-oriented approach, delivering strategic legal advice across GST, Customs, international trade and regulatory matters. It helps businesses manage complex legal and tax structures, disputes and compliance challenges with confidence and clarity.
The Chambers combines experienced lawyers and chartered accountants with deep industry knowledge to provide commercially aligned legal solutions. From litigation support and policy advocacy to transaction structuring and tax optimisation, it assists clients at every stage of their business lifecycle.
Its focus is on minimising legal risk, strengthening compliance frameworks and achieving practical outcomes through strategic advisory and dispute resolution services.
Its founder has represented clients in high-stakes matters before Tribunals, High Courts and the Supreme Court of India.
About the Founder
Pratyush Saha
An advocate enrolled with the Bar Council of Maharashtra & Goa and a graduate of NUJS, Kolkata, Pratyush has over fourteen years of experience in high-stakes indirect tax disputes under GST, Customs, the Foreign Trade Policy, Service Tax, and State and Central Excise.
He has also advised on narcotics control, land disputes, Indian Standards, legal metrology and PMLA matters. Before founding PS Chambers, he was Counsel at Khaitan & Co, Mumbai, and earlier an Assistant Manager at PricewaterhouseCoopers, Mumbai.
He advises and represents leading Indian and multinational businesses, as well as individual directors, partners and proprietors, on trade-related disputes with tax and other authorities, from adjudication to the Supreme Court.
Notable litigation
- Challenges to the Customs pre-import condition
- GST Rule 96(10) refund disputes
- Blocked credits under Section 17(5) of the CGST Act
- Anti-profiteering disputes
- GST intermediary services disputes
- Bunching of GST notices
Early-stage strategy
Pratyush works with clients from the first stage of a matter: tax audits, inquiries and investigations by the DRI, DGGI, Anti-Evasion, the Enforcement Directorate and the Narcotics Control Bureau. Building the litigation strategy early often leads to a favourable outcome at adjudication itself.
He also advises on pre-emptive tax audits, GST and Customs classification and GSTAT litigation strategy, and guides clients through investigations, refunds, arrest, bail and criminal writ matters, before adjudicating authorities, Tribunals, Sessions Courts, High Courts and the Supreme Court.
Sectors
- Banking & financial services
- Real estate
- Manufacturing
- IT & ITES
- Global business services
- Directors, partners & proprietors
14+ years of practice
- Khaitan & CoCounsel, Mumbai
- PwCAssistant Manager, Mumbai
- BMR LegalAssociate, Delhi
- NUJS, KolkataB.A., LL.B. (Hons.), 2011
Credentials
Clients advised and represented
Indian and multinational businesses across banking, real estate, manufacturing, technology, pharmaceuticals and consumer sectors.
Practice areas
Advice before a dispute, representation during one
Each practice area pairs compliance advice that lowers the risk of a dispute with representation when one arises.
Customs
Import and export matters under the Customs Act and allied laws.
- Guiding Compliance
- Classification, valuation and exemption positions
- Resolving Disputes
- Duty demands, seizure and confiscation, CESTAT appeals
Foreign Trade & India-Centric FTA Advisory
Foreign Trade Policy and DGFT matters for importers and exporters.
- Guiding Compliance
- Authorisations, export obligations and incentive schemes; advisory on India-centric Free Trade Agreements, including rules of origin and preferential duty claims
- Resolving Disputes
- Recoveries, show cause notices and appeals under the FT(D&R) Act
Narcotics (NDPS) Cases, Compliance and Tax Investigations
Proceedings under the NDPS Act and cases arising from Customs and DRI seizures.
- Guiding Compliance
- Handholding clients through notices, summons and procedural safeguards; developing compliance modules and SOPs; and providing legal assistance during search and seizure proceedings
- Resolving Disputes
- Bail, trial and appeals
Corporate & Commercial
Contracts, transactions and business disputes, often alongside a client's tax matters.
- Guiding Compliance
- Contract drafting and review, transaction structuring and tax optimisation
- Resolving Disputes
- Commercial disputes, insolvency and recovery proceedings
Income Tax
Direct tax matters under the Income-tax Act.
- Guiding Compliance
- Transaction advice and responses to notices
- Resolving Disputes
- Assessment, reassessment and search proceedings; appeals before CIT(A), ITAT and High Courts
Service Tax & Excise
Legacy matters under the Finance Act, 1994 and the Central Excise Act, 1944.
- Guiding Compliance
- Review of legacy and transitional credit positions
- Resolving Disputes
- Pending demands and appeals before Tribunals and courts
Investigations– PMLA and Ors.
Investigations by DGGI and DRI, and proceedings under the PMLA.
- Guiding Compliance
- Preparation for summons, statements and searches
- Resolving Disputes
- Provisional attachment, adjudication, bail and PMLA proceedings
Regulatory & Policy
Compliance frameworks and representations to government on policy matters.
- Guiding Compliance
- Compliance reviews, legal opinions and support for CA practices
- Resolving Disputes
- Pre-litigation strategy and policy advocacy
Forums
Every stage of a dispute
The same counsel can take a matter from the first notice through to the final appeal, so the record built early is the record argued later.
Notice & reply
Summons, show cause notices and written replies.
Adjudication
Personal hearings before the adjudicating authority.
First appeal
Commissioner (Appeals) and Appellate Authority.
Tribunal
CESTAT, the GST Appellate Tribunal, NCLT, and the PMLA Appellate Tribunal.
Courts
Writs and appeals before High Courts and the Supreme Court.
Insights
Writing & interviews
Articles, co-authored pieces and interviews by Adv. Pratyush Saha. General information only, not legal advice.
GST
Mondaq · May 2025
GST Appellate Tribunal (GSTAT) Rules: A Quick Overview
Read on Mondaq → TradeCNBC-TV18
India’s balancing act with respect to RoDTEP: tussle between WTO and domestic demands
Read on CNBC-TV18 → GST & InsolvencyLexology · April 2020
Special Procedures Notified Under GST Law for Corporate Debtors Undergoing Insolvency Resolution
Read on Lexology → Budget 2020CNBC-TV18 · February 2020
Budget 2020: Tax amnesty schemes, a last-ditch attempt to improve fiscal buoyancy
Read on CNBC-TV18 → Budget 2020Firstpost · February 2020
Budget 2020: Nirmala Sitharaman ushers in a host of reforms, delivers much-needed prod to economy
Read on Firstpost → InterviewSuperLawyer · April 2015
On building a career in indirect tax practice
Read on SuperLawyer →Contact
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