This presentation provides an expert overview of the legal framework governing GST and Customs Duty disputes in India . It explores the primary triggers for litigation, including Input Tax Credit (ITC) mismatches, classification disputes, and customs valuation issues . The deck outlines the severe practical risks businesses face, such as the provisional attachment of bank accounts and the freezing of working capital . Finally, it highlights strategic remedies offered by the Commercial Law Chamber (CLC), emphasizing strict statutory interpretation, challenging procedural lapses via writ petitions, and navigating various appellate mechanisms to protect commercial interests