Get in Touch
AS
Partner

Abha Singh

ACA · ICAI
Partner — Litigation & Dispute Resolution
GST Disputes DGGI Investigations Tax Litigation Promoter Conflicts Appeals Income Tax
Qualification ACA, ICAI
CA Final November 2011
In Practice Since 2014
Role Partner — Litigation & Dispute Resolution

Abha Singh has been in practice since 2014. She leads the firm's litigation and dispute resolution practice, handling GST disputes, DGGI investigations, income tax assessments and promoter conflicts from initial notice through to final resolution.

She cleared the CA Final examination in November 2011 and began her career in taxation. Before co-founding this firm, she taught taxation at CA examination level, an experience that gave her a particular depth in structuring arguments and identifying the precise legal provisions that determine outcomes in contested matters.

Her work is characterised by thorough preparation. The outcomes in the firm's largest matters (including a ₹700 Cr show cause notice resolved with 96% of the demand dropped and a ₹200 Cr+ ITC reversal demand reduced to minimal) came from detailed analysis of the actual transaction flows, contracts and commercial reality of each business, not just the surface legal position.

"Most clients come to us after the notice has arrived. But the best outcomes come from understanding the business before the dispute escalates."
GST Disputes & Adjudication Show cause notices, demand orders, ITC mismatch notices — from the first response through adjudication and beyond.
DGGI Investigations Directorate General of GST Intelligence summons, statements, search proceedings and settlement strategy.
GST Appeals Appeals to Commissioner (Appeals), GSTAT, and High Court — with a track record of demand reductions at each level.
Income Tax Assessments & Disputes Scrutiny assessments, ITAT appeals, and complex income tax matters for promoters and businesses.
Promoter & Shareholder Conflicts Disputes between business partners, shareholder disagreements and related financial restructuring.
Commercial Disputes & Arbitration Commercial contract disputes and arbitration proceedings with financial exposure or tax implications.

Outcomes that
speak plainly.

Client identities are confidential. Outcomes are factual.

96% demand dropped
₹700 Cr+ SCN

Show cause notice for over ₹700 crore on an RCM matter. Three other firms had assessed the exposure as unavoidable. Defence constructed on the basis of actual contract structure and commercial flow. 96% of demand dropped at adjudication.

GST RCM Show Cause Notice
Reduced to minimal
₹200 Cr+ ITC demand

DGGI demand for reversal of four years of input tax credit, over ₹200 crore. Internal team had been managing the matter. After engagement, the actual demand was reduced to a fraction through combined technical and operational analysis.

DGGI ITC Reversal Manufacturing
Clean audit conclusion
Multi-year audit · Listed company

Multi-year GST audit of a listed logistics company. Managed the entire audit process: documentation strategy, departmental coordination and response preparation. Audit concluded without significant demand or business disruption.

GST Audit Listed Company Logistics

The approach to
dispute resolution.

01
Understand the business first A GST dispute is almost never just a legal problem. It originates in how the business operates: its contracts, transaction flows and commercial relationships. Understanding those first determines the defence.
02
Build the full technical position Every response is grounded in the precise statutory provisions, notifications and case law that are relevant to the specific facts. Not generic arguments. Specific ones, constructed for the matter at hand.
03
Manage the process — not just the document GST disputes require managing the relationship with the department, the timing of responses and the strategy across multiple stages. The goal is always the best achievable outcome, not just the next submission.
04
Prevent the next one Once a matter is resolved, the firm's practice is to review the underlying structure (contracts, ITC practice, filing positions) to reduce the risk of the same issue arising again.

Practical writing on
disputes and litigation.

Litigation 6 min

When a Promoter Dispute Becomes a Legal Problem

What happens when co-founders or business partners have a serious disagreement. How these disputes escalate into NCLT proceedings or civil suits, and what to do before it gets there.

GST 7 min

DGGI Summons: What It Means and How to Respond

A DGGI summons is more serious than a regular GST notice. What it means, what not to say, and how to respond if your business receives one.

GST 6 min

Received a GST Notice? Here's What to Do in the First 48 Hours

Most businesses make costly mistakes in the first 48 hours after receiving a GST notice. A practical guide to what to do — and what not to do — when a notice arrives.

All Articles →

A matter that needs
senior attention?

If you've received a notice, summons or demand, or if you're anticipating one, a brief conversation is usually enough to understand your position and options.

Speak with Abha About the Firm