Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
Goods and Services Tax : The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals ...
CA, CS, CMA : The article explains that success before appellate forums depends not only on legal knowledge but also on preparation, courtroom e...
Income Tax : A detailed guide explaining appellate procedures, drafting of grounds of appeal, and preparation of Statement of Facts under Incom...
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 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...
CA, CS, CMA : Revenue Department raises appeal limits for ITAT, High Court, and Supreme Court, benefiting over 10,000 cases in tax and customs, ...
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...
The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key takeaway is that constitutional courts may intervene to prevent gross injustice.
The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals face serious risks. It highlights the importance of preserving proof of service and complying with statutory timelines.
The article explains that success before appellate forums depends not only on legal knowledge but also on preparation, courtroom etiquette, and communication skills. Proper presentation and strategic handling significantly strengthen a representative’s case.
A detailed guide explaining appellate procedures, drafting of grounds of appeal, and preparation of Statement of Facts under Income-tax law. The article highlights how proper drafting significantly influences appellate success.
The issue highlights delays caused by non-binding timelines in appellate proceedings. It proposes mandatory limits to ensure faster and fair disposal of tax appeals.
The case explains the statutory framework governing appeals and revisions under the Income-tax Act. It highlights the role of faceless schemes in ensuring electronic filing, allocation, and disposal of appeals.v
A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing limits could speed up appeal disposal and reduce backlog.
Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before April 1, 2026. The notification ensures taxpayers get a one-time relief window while maintaining standard timelines for new cases.
The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was not filed before the appellate authority. The matter was remanded for fresh consideration with liberty to submit relevant documents.
The faceless assessment added all bank deposits as unexplained income without examining the commission-based business structure. The key takeaway is that ignoring established trade practices and CBDT circulars leads to unsustainable, high-pitched demands.
