M S Sulthan Legal Associates

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Kozhikode, Kochi and New Delhi+91 98479 80019[email protected]
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GST, labour and regulatory lawyers for businesses in India

We help businesses answer tax notices on the record they will later need in appeal, and build the employment and regulatory frameworks that keep the next notice from arriving.

Offices in Kozhikode, Kochi and New Delhi. Meetings in person or by video call.

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The challenge

A GST show-cause notice usually arrives with a short reply window and a demand computed from data the business has never seen. Whatever goes into the reply becomes the record the appellate authority and the High Court will read.

On the employment side, the four Labour Codes, the POSH Act and ESOP rules each carry their own documents, committees and filings, and gaps tend to surface only when an employee leaves or complains.

How we help

  • GST notices and appealsReplies to show-cause notices, personal hearings and appeals.
  • Writs against tax ordersHigh Court petitions where an order is without jurisdiction or breaches natural justice.
  • Income tax noticesReplies in reassessment and scrutiny proceedings, with chartered accountant partners.
  • POSH compliancePolicies, Internal Committee constitution, training and inquiries.
  • Employment documentsAppointment letters, policies, separation and settlement agreements under the Labour Codes.
  • ESOPs and licencesESOP schemes, and sector licences such as FSSAI and cosmetics manufacturing.

Forums and jurisdictions

GST officers and appellate authoritiesShow-cause notices, adjudication and first appeals
GST Appellate TribunalSecond appeals on GST orders
High CourtsWrits against tax and regulatory orders
Labour authoritiesInspections, claims and compliance

Questions clients ask

What is the difference between Sections 73 and 74 of the CGST Act?

Section 74 applies only where tax was short paid because of fraud, wilful misstatement or suppression of facts. It carries a longer limitation period and a heavier penalty than Section 73. For demands from financial year 2024-25 onwards, Section 74A now governs both situations.

How long do I have to appeal a GST order?

Three months from the date the order is communicated, under Section 107 of the CGST Act. The appellate authority can allow one further month if there was sufficient cause for the delay.

Does every employer need a POSH Internal Committee?

Every workplace with ten or more employees must constitute an Internal Committee under Section 4 of the Sexual Harassment of Women at Workplace Act, 2013, with an external member. Smaller workplaces are covered by the Local Committee of the district.

Can an LLP issue ESOPs?

No. ESOPs are issued by companies under the Companies Act, 2013. LLPs that want to reward key people usually use profit-sharing arrangements or admit them as partners.

When did the new Labour Codes come into force?

The Code on Wages, the Industrial Relations Code, the Code on Social Security and the Occupational Safety, Health and Working Conditions Code were brought into force from 21 November 2025, with the central and state rules being finalised alongside.

Discuss your matter with us

A first consultation sets out where you stand, the realistic routes open to you and what each will involve.

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CONTACT

+919847980019

+91-4953552516

[email protected]

3rd Floor, HIS Centre, Kombara Junction, Near High Court of Kerala, Kochi, Kerala 682018

T1, G1001, HiLITE Business Park, Thondayad Bypass, Kozhikode, Kerala 673014

136/2, Rameshwar Nagar, Model Town, New Delhi 110033

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