Back to Home
AGS Insights
Insights on Indirect Tax, Arbitration & Governance
Practical notes from AGS Consulting on tax disputes, arbitration strategy, and governance questions where precision matters.
Latest articles
Indexed guidance for complex matters
Browse published AGS Consulting notes, ordered by publication date and indexed for search engines.
Arbitration Strategy20 June 2026
Document production can decide both cost and leverage in arbitration. Indian dispute teams need focused requests, defensible objections, and evidence discipline.
Corporate Governance20 June 2026
A regulatory investigation briefing should give directors clear facts, legal posture, risk range, and next actions without turning board papers into avoidable admissions.
Corporate Governance20 June 2026
Data privacy risk now belongs on the board agenda. Indian companies need clear ownership, evidence trails, and escalation discipline before incidents test the system.
Arbitration Strategy19 June 2026
A commercial arbitration budgeting note for aligning claim value, evidence, counsel work, tribunal costs, and procedural choices.
Corporate Governance19 June 2026
A practical framework for audit committees responding to fraud red flags without losing control of scope, records, or remediation.
Corporate Governance19 June 2026
A practical note on moving cyber incidents from technical containment to board escalation, regulatory review, and defensible documentation.
Corporate Governance18 June 2026
How to prepare a board risk committee compliance escalation note that states issue, exposure, ownership, evidence, and decisions required.
Arbitration Strategy18 June 2026
How businesses and counsel can prepare arbitration document bundles with chronology, authenticity, relevance, and witness usability.
Corporate Governance18 June 2026
How audit committees can track internal control remediation with ownership, evidence, ageing, and reporting discipline.
Corporate Governance17 June 2026
How companies can decide which regulatory notices require board or committee escalation, and what information should be escalated.
Arbitration Strategy17 June 2026
How businesses can evaluate settlement during arbitration by testing merits, cost, enforceability, business continuity, and timing.
Corporate Governance17 June 2026
How independent directors should approach related party transaction oversight with process discipline, records, and conflict controls.
Corporate Governance16 June 2026
What a board-ready regulatory compliance dashboard should show: ownership, aging, exposure, escalation, and evidence.
Arbitration Strategy16 June 2026
How businesses can quantify arbitration claims with invoices, ledgers, mitigation evidence, and calculation discipline.
Arbitration Strategy16 June 2026
What businesses should do after receiving an arbitration notice: contract review, records, response strategy, and settlement assessment.
Corporate Governance15 June 2026
How boards can document regulatory risk decisions with enough clarity to show oversight without creating unnecessary narrative risk.
Corporate Governance15 June 2026
A practical governance note on audit committee oversight when regulatory investigations create disclosure, evidence, and remediation issues.
Corporate Governance15 June 2026
How independent directors can oversee whistleblower complaints with confidentiality, evidence discipline, and careful board process.
Arbitration Strategy14 June 2026
How businesses can assess contract disputes early by testing documents, risk, loss, defences, and resolution options.
Arbitration Strategy14 June 2026
A practical note on preparing factual witnesses for commercial arbitration with credibility, documents, and issue discipline.
Arbitration Strategy14 June 2026
How businesses should preserve commercial records, emails, ledgers, and project documents before arbitration begins.
Corporate Governance13 June 2026
How boards should oversee a material tax investigation notice without confusing governance oversight with operational drafting.
Corporate Governance13 June 2026
A practical board-level approach to reviewing regulatory risk registers, ownership, escalation, and closure evidence.
Legacy Tax Disputes13 June 2026
How businesses should organise old Central Excise and Service Tax appeal records before grounds and strategy are settled.
Legacy Tax Disputes12 June 2026
How to assess extended-period limitation in legacy service tax disputes through returns, disclosure, intent, and evidence.
Legacy Tax Disputes12 June 2026
A practical framework for Central Excise CENVAT credit denial disputes involving nexus, documentation, reversals, and appeal strategy.
Legacy Tax Disputes12 June 2026
How to frame Service Tax-era CENVAT credit disputes around nexus, eligible input services, records, and limitation.
Legacy Tax Disputes11 June 2026
A focused note on Central Excise transaction value disputes, additional consideration, waste products, and evidence-led replies.
Legacy Tax Disputes11 June 2026
How to approach Central Excise classification disputes with tariff analysis, evidence of manufacture, and appeal-ready documentation.
Legacy Tax Disputes11 June 2026
A practical guide to reviewing legacy service tax demands, limitation, payments before notice, records, and penalty exposure.
Arbitration Strategy10 June 2026
Commercial arbitration evidence should be organised by issue, chronology, witness and damages before pleadings and hearings begin.
Arbitration Strategy9 June 2026
Arbitrator appointment disputes require close attention to the clause, statutory route, substitute appointment rules and timing of objections.
Arbitration Strategy9 June 2026
A reply to an arbitration notice should preserve jurisdictional objections, answer the dispute clearly and prepare the record for appointment and claims.
Arbitration Strategy9 June 2026
A strong arbitration claim needs a clean document trail, issue chronology, damages calculation and evidence plan before pleadings are filed.
Arbitration Strategy8 June 2026
Arbitration strategy should start with the agreement, claims, limitation, evidence, interim relief and enforcement path rather than only the statement of claim.
Corporate Governance8 June 2026
A risk management committee should convert regulatory exposure into board-level visibility, ownership, deadlines and evidence-based follow-up.
Corporate Governance8 June 2026
Independent directors should review related party transactions through a disciplined process that tests approval, valuation, disclosure and conflict management.
Corporate Governance7 June 2026
A regulatory notice should reach the board when it crosses materiality, repeat-failure, financial exposure or governance-risk thresholds.
Corporate Governance7 June 2026
Section 149(12) limits independent-director liability, but protection depends on board process, knowledge, consent, connivance and diligence.
Corporate Governance7 June 2026
Board minutes should record material regulatory-risk oversight with enough specificity to show the information reviewed, questions asked and follow-up required.
Corporate Governance6 June 2026
Audit committee oversight should connect financial reporting, internal controls and regulatory risk into a board-level review process.
Corporate Governance6 June 2026
A board compliance dashboard should help independent directors see material risk, pending actions and escalation points without drowning in data.
Corporate Governance6 June 2026
Independent directors need a practical system for regulatory risk oversight, not just periodic compliance presentations and broad assurances.
CESTAT Strategy5 June 2026
A CESTAT appeal is only as strong as its record. The evidence file should be organised before grounds, hearings and remand risks are decided.
CESTAT Strategy5 June 2026
A Customs Act penalty appeal needs more than a duty argument. It must address role, knowledge, statutory ingredients and proportionality.
CESTAT Strategy5 June 2026
A CESTAT remand order is not the end of an indirect tax dispute. It resets the record, narrows the issue, and requires disciplined follow-up.
CESTAT Strategy3 June 2026
A practical CESTAT strategy note on statutory pre-deposit, recovery risk, interim protection and appeal preparation in indirect tax disputes.
CESTAT Strategy3 June 2026
A practical guide to preparing condonation applications in CESTAT indirect tax appeals through date proof, cause explanation and limitation discipline.
CESTAT Strategy3 June 2026
A practical CESTAT appeal strategy for legacy Service Tax demands involving classification, limitation, CENVAT credit, penalty and evidence.
CESTAT Strategy2 June 2026
A practical strategy for transitional credit disputes involving TRAN-1 records, legacy credit ledgers, procedural defects and appellate evidence.
CESTAT Strategy2 June 2026
A practical CESTAT appeal strategy for customs classification disputes involving tariff headings, HSN notes, technical evidence and record preparation.
Customs Law2 June 2026
A practical strategy for challenging a Commissioner (Appeals) order in customs matters through limitation control, record discipline and focused CESTAT grounds.
Customs Law1 June 2026
A practical guide to defending related-party import values through transaction records, test values, Rule 12 responses and valuation evidence.
Customs Law31 May 2026
A practical customs law note on responding to seizure of imported goods, provisional release, confiscation risk, and document-led release strategy.
Customs Law28 May 2026
A practical customs refund note on unjust enrichment objections, evidence of duty incidence, assessment challenges, and refund strategy under Section 27.
Customs Law28 May 2026
A customs advisory note on finalisation of provisional assessment, with focus on record preparation, speaking orders, refunds, demands, and appeal strategy.
Customs Law28 May 2026
A practical customs law note on replying to penalty notices under Section 112, with attention to confiscation allegations, records, and procedural safeguards.
Customs Law27 May 2026
A structured response strategy when customs exemption benefits are denied, focusing on notification text, conditions, evidence and classification.
Customs Law27 May 2026
A practical customs show cause notice response framework for importers addressing jurisdiction, allegations, evidence, limitation and hearing preparation.
Customs Law27 May 2026
A practical strategy for customs tariff classification disputes involving imported goods, technical evidence, HSN interpretation and appellate preparation.
Customs Law26 May 2026
A practical guide to responding to customs valuation enhancement proposals through transaction evidence, comparable data review and speaking orders.
GST Strategy26 May 2026
A practical GST notice response checklist for MSMEs covering portal monitoring, issue mapping, documents, hearings and controlled submissions.
GST Strategy26 May 2026
A practical GST appeal strategy for challenging an assessment order through limitation control, pre-deposit review, grounds, evidence and hearing preparation.
GST Strategy24 May 2026
How a recipient should respond when GST input tax credit is challenged because a supplier did not remit tax or complete return compliance.
GST Strategy24 May 2026
A structured approach to GST classification and rate disputes, using product evidence, tariff reasoning, notification review and procedural safeguards.
GST Strategy24 May 2026
A practical response strategy for GST disputes on common input and capital goods credit reversals under Rules 42 and 43, with document and calculation discipline.
GST Strategy23 May 2026
A structured response strategy for GST Section 74 notices alleging fraud, wilful misstatement or suppression, with emphasis on facts and evidence.
GST Strategy23 May 2026
How to respond to a GST Section 73 demand notice through issue identification, reconciled evidence, procedural review, and legally measured submissions.
GST Strategy23 May 2026
A practical guide to answering GST refund rejection proposals with the correct statutory record, reconciliation, hearing request, and supporting evidence.
GST Strategy22 May 2026
A practical GST strategy note on replying to e-way bill penalty notices under section 129, with documents, case law, and procedural safeguards.
GST Strategy22 May 2026
A practical GST advisory note on replying to registration cancellation notices and preparing revocation applications with records and procedural care.
GST Strategy22 May 2026
A practical GST strategy note on responding to section 70 summons, preserving records, and handling business document requests with procedural care.
GST Strategy20 May 2026
A practical GST advisory note on responding to demand notices arising from GSTR-1 and GSTR-3B liability mismatches.
GST Strategy20 May 2026
A practical AGS Consulting note on preparing documents for a GST audit notice under Section 65 without weakening the later dispute record.
GST Strategy17 May 2026
A practical GST appeal strategy note for businesses reviewing a DRC-07 demand summary, records, grounds, and procedural risk.
GST Strategy17 May 2026
A practical AGS Consulting note on replying to GST show cause notices involving input tax credit, records, reconciliation, and dispute strategy.
Corporate Governance16 May 2026
Independent directors are central to board-level regulatory risk oversight in India, especially where compliance failures can quickly become governance failures.
Need practical guidance now?
Share the broad issue and the team will respond with the next appropriate step for consultation.