Income Tax : The case explains the statutory framework governing appeals and revisions under the Income-tax Act. It highlights the role of face...
Income Tax : The faceless assessment added all bank deposits as unexplained income without examining the commission-based business structure. T...
Income Tax : The issue is when High Courts can entertain appeals against ITAT orders. The key takeaway is that only debatable, material legal q...
Income Tax : Losing an appeal at CIT(A) is not the end—ITAT examines law, evidence, and procedural fairness, often granting relief where the ...
Income Tax : Discover how identifying errors in Assessing Officer jurisdiction, notice issuance, and approval under Sections 148/148A can secur...
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...
CA, CS, CMA : Revenue Department raises appeal limits for ITAT, High Court, and Supreme Court, benefiting over 10,000 cases in tax and customs, ...
Income Tax : AIFTP urges swift disposal of 5,49,042 income-tax appeals pending with NFAC/CIT(A), some for over 5 years, to alleviate taxpayers'...
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 : 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 : 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...
Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...
Discover the different Amnesty Scheme options for filing appeals under GST. Get the details on filing an appeal with the Appellate Authority and the grace period of one month for sufficient cause.
Avail the opportunity before 31st January 2024! Explore the Central Govt’s Amnesty Scheme for GST appeals, offering an extended deadline and enhanced pre-deposit. Understand the process outlined in Notification No. 53/2023 and seize the chance to resolve tax disputes effectively.
Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxpayers.
Read about Patna High Court’s decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained.
Notification No. 53/2023– Central Tax: Appeal procedure for GST cases – Tax Deposit Conditions for filing appeals before Appellate Authorities
Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the process and provisions for filing appeals.
Learn how to file an income tax appeal before the Commissioner of Income Tax (Appeals) (CIT A) with a real case study and expert guidance.
Proposed reforms in tax procedures: shorten rectification processing time, allow partial payment for appeals, and streamline collection stay requests.
Navigate GST Appeals: Learn about Appeal Period, Condonation of Delay, and Judicial Perspectives. Section 107 of CGST Act stipulates a 3-month appeal period, extendable by 1 month with justifiable cause. Explore litigations on communication of decisions, varying interpretations on appeal periods, and contrasting court decisions on condonation of delay.
Introduction: A recent representation to the Hon’ble Finance Minister, Smt. Nirmala Sitharaman, has highlighted significant delays and challenges in the faceless appeal scheme. Drafted jointly by the Income Tax Bar Association (ITBA) and the All Gujarat Federation of Tax Consultants (AGFTC), this representation dives deep into the issues plaguing the system and offers practical solutions. […]
