Corporate Law : Learn about the condonation of delay in legal cases and how courts balance flexibility with judicial discipline in extending limit...
Income Tax : Learn about the Income Tax Appellate Tribunal (ITAT), its role, procedures, and recent updates for taxpayers in India navigating t...
Goods and Services Tax : Learn how to navigate the GST appeals process, including filing deadlines, common grounds for appeal, and tips for successful subm...
Income Tax : Circular No. 09/2024 raises monetary limits for tax appeals, promoting efficiency in the income tax system while ensuring focus on...
Income Tax : Discover if the 20% pre-deposit for tax disputes is always mandatory or if there are exceptions. Learn about discretionary powers ...
CA, CS, CMA : Explore the functions of ITAT and the procedures for filing Special Leave Petitions in India, covering essential requirements and ...
Income Tax : Supreme Court disposes of 573 direct tax cases due to increased appeal limits from the Union Budget 2024-25, reducing tax litigati...
Income Tax : Explore issues & solutions for appeals to Income Tax Commissioner. Detailed representation by Karnataka State Chartered Accountant...
Income Tax : Discover the staggering figures of 361,748 pending Income Tax appeals as per RTI response. Dive into the detailed analysis of file...
Income Tax : artered Accountants Association urges Finance Minister for SOP implementation to expedite Income Tax Appeals with Commissioner. Ad...
Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...
Goods and Services Tax : Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assess...
Goods and Services Tax : Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the G...
Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...
Income Tax : In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-...
Pre-deposit in appeals relating to Central Excise, Service Tax – Refund to be granted in Cash 1. Most of the assesses have pending appeals relating to Central Excise and Service Tax as on 01.07.2017 i.e., the date of introduction of GST and they must have made pre-deposit of 7.5% or 10% of the disputed tax […]
Under Direct Tax Laws, tax authorities have been given powers to make tax payers comply with their tax obligations and to investigate those who do not. Tax authorities have discretion to make ‘best judgement assessment’ and to pass orders as they ‘may think fit’ in the circumstances of the case.
The Income-tax Rules, 1962 ( the Rules) only provides that an appeal to the Commissioner (Appeals) shall be made in Form No. 35 and that the form of verification shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, 1961 (the Act) (Rule 45) . However, Income-tax (Appellate Tribunal ) Rules, 1963 ( the Tribunal Rules) specifies as to the contents of the memorandum of appeal. Rule 8 mandates that every memorandum of appeal shall be written in English and shall set forth, concisely and under distinct heads the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively. Rule 47 of the Rules prescribes Form No. 36 for an appeal to the Income-tax Appellate Tribunal (the Tribunal) and Form No.
The issue under consideration is whether the submission of Form 35 alongwith scanned copy of signature at the time of filing CIT appeal is sustainable in law?
The issue under consideration is whether the second extension of stay of demand against ITAT appeal will be allowed to the assessee?
APPEALS UNDER GST (PROVISIONS GOVERNING APPEALS UNDER THE CENTRAL GST ACT, 2017 WHICH ARE APPLIED TO THE STATE/UT GST ACT, 2017 & THE INTEGRATED GST ACT, 2017 MUTATIS MUTANDIS.) HIERARCHY OF APPEALS UNDER GST > The First Appeal can be filed against an order issued by Adjudicating Authority to Appellate Authority by Assessee within 3 […]
Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc., Section 111- Procedure before Appellate Tribunal and Section 112-Appeals to Appellate Tribunal. Section 109 – Constitution of Appellate Tribunal and […]
How to prepare Grounds of Appeal (GOA) – Statement of Facts (SOF) for Appeal to ITAT Introduction An appeal is generally filed with ITAT in either Form 36/36A. However the forms by themselves are not self-sufficient to file an appeal. The appeal to be filed with ITAT should also be accompanied by GoA and SoF. […]
Simplified GST Series- Chapter 19- Section 107-108 /CGST ACT 2017 /Appeals & Revision –Part 1 Section 107- Appeals to Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority […]
In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at ‘ITAT Chandigarh Benches from 04.08.2020 onwards will be done through WEBEX/Google Meet for conducting Virtual Court Proceedings.
