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08 · Regulatory & Public Law

Taxation Disputes

Taxation disputes concern assessments, demands, penalties and refunds under direct and indirect tax laws.

What this covers

  1. 01Replies to tax notices
  2. 02Appeals against assessments
  3. 03Penalty and prosecution proceedings
  4. 04Refund claims
  5. 05Writ petitions in tax matters

How it generally works

Income tax matters are governed by the Income-tax Act, with appeals to the Commissioner (Appeals), the Income Tax Appellate Tribunal and then the High Court on questions of law. GST disputes follow the appellate structure under the GST laws.

Responding to notices within time, with supporting documents, is often decisive.

Where an authority acts without jurisdiction or in breach of natural justice, a writ petition may be filed in the High Court.