Income Tax : Sections 356-374 restructure appellate provisions with clearer drafting while retaining the existing appeal hierarchy and taxpayer...
Goods and Services Tax : Appeals against GST appellate orders passed before 1 April 2026 must be filed by 30 June 2026. The article explains the filing pro...
Income Tax : Know the income tax appeal process, hierarchy, filing procedures, timelines, powers of appellate authorities, and departmental app...
Income Tax : The article explains who can file appeals before the Income Tax Appellate Tribunal, the orders that are appealable, applicable tim...
Income Tax : This guide explains how taxpayers can challenge assessment, reassessment, penalty, and other specified orders before the Joint Com...
Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...
Income Tax : The issue highlights delays caused by non-binding timelines in appellate proceedings. It proposes mandatory limits to ensure faste...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Income Tax : ITAT enables e-filing and virtual hearings; over 26,000 e-filings and 1.22 lakh video hearings conducted till Feb 2025, per Minist...
Corporate Law : The Maharashtra State Co-operative Appellate Court upheld an interim injunction after finding that the housing society failed to p...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
Income Tax : The Chhattisgarh High Court disposes of an income tax appeal against Vandana Ispat Ltd, citing a new government circular that rais...
Goods and Services Tax : Madras HC sets aside order rejecting GST appeal due to limitation period misinterpretation, directing the appellate authority to...
Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
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...
Against orders passed by officers, who are lower than the rank of Principal Commissioner /Commissioner of Central Excise /Customs /Service Tax, the first appeal lies to the Commissioner (Appeals) and there from, appeals lies either to Joint Secretary ( Revision Application) or CESTAT, as the case may be.
In this article, attempts have been made to explain some basics about how to draft a good Show Cause Notice (SCN).
In this article, attempts have been made to explain and provide some basics about Drafting of Adjudication Order
STRATEGY FOR APPELLATE FUNCTIONS 1. In accordance with the mandate of national litigation policy, 2010 several steps to reduce litigation have been taken by the Board, with the result, the pendency of appeals with ITAT has significantly been reduced. However, the pendency of appeals with the CIT(Appeals) has been incrementally increasing over last 5 years. […]
The Income Tax Act, 1961can be designated as perhaps one of the most debated, mannered, contested, and deliberated legislative code on tax measures,whose many provisions saw the ray of light and shade ever since thrown open to the judicial scrutiny. Since the taxing straw is dealt with the warmth of ex-cathedra vigour by the authorities concerned blended with the soul of judicial character accompanied by ensuring a chilling effect on the interpretation of provisions at large from assessee’s point of view
In view of the Notification No. 11/2016 dated 1.3.2015 of CBDT, e-filing of appeal with CIT(A) in Form No. 35 is made mandatory. However, it alleged by the Federation that there was a technical problem in filing of appeal and also in obtaining acknowledgement of filing of appeal and therefore, the assessees file the appeal manually which was duly acknowledged.
In Continuation of my previous article on appeals to Ld. Commissioner (Appeals), Customs, Central Excise and Service Tax in case of service tax, I have complied the main provision of appeals to Hon’ble Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT) in case of service tax demand in following paragraph in this article.
Representatives of our Bar Association have had a meeting with the Hon’ble President of the Tribunal. On a representation made by us, the Hon’ble President has readily acceded to our request that during the month of May, a lenient view may be taken as regards requests for adjournments.
major source of revenue to the government. Service tax being complicated on many issues and interpretation often lead to litigation. Government has also expanded the service tax department considerably to stop and find out tax evasion.
The manner of furnishing the new Form No. 35 has been prescribed by sub-rule (2) of rule 45. Sub-rule (5) of rule 45 empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to (i) specify the procedure for electronic filing of Form No. 35 and documents;
