India › Tax Litigation

India · Service

Tax Litigation & Dispute Resolution in India

Income-tax and GST disputes handled from the first notice to the Tribunal: assessments, reassessments, search cases, show-cause notices, appeals and stay of demand, with counsel briefed for the High Court and Supreme Court.

Overview

Disputes are won on the record built in the first ninety days.

Most tax appeals are decided on facts and documents that were, or were not, placed before the assessing or adjudicating officer. We come in at the notice stage where we can, frame the legal position early, and carry the same team and the same file through every forum. Where a matter goes to the High Court or the Supreme Court, we brief and instruct counsel and stay on the file.

Companies and promoters facing scrutiny, reassessment or search assessments under the Income-tax Act
Businesses served with GST show-cause notices, DGGI summons or input tax credit denials
Foreign companies and non-residents disputing permanent establishment, royalty, withholding or treaty positions
Groups with transfer pricing adjustments heading to the Dispute Resolution Panel or the Tribunal
Taxpayers with a large demand raised and recovery or bank attachment imminent
What’s Included

From notice to final order.

Assessment & Reassessment Defence

Replies to scrutiny, reassessment and faceless assessment notices, with evidence and legal submissions drafted to stand up on appeal.

Search, Survey & Block Assessments

Support during and after search and survey, statements, seized material analysis and the assessments that follow.

First Appeals

Appeals before the Commissioner (Appeals) and Joint Commissioner (Appeals), including faceless appeals, with written submissions and paper books.

ITAT Representation

Appeals, cross-objections, stay applications and hearings before the Income Tax Appellate Tribunal.

GST Adjudication & Appeals

Replies to show-cause notices under sections 73, 74 and 74A, first appeals, and appeals before the GST Appellate Tribunal.

DGGI & Anti-Evasion Matters

Summons, statements, provisional attachment, arrest-risk assessment and the notices that follow an investigation.

Stay of Demand & Recovery

Stay applications, instalment requests, and lifting of bank and property attachments while the appeal is pending.

International Tax & Transfer Pricing Disputes

Dispute Resolution Panel objections, treaty and permanent establishment disputes, withholding tax default proceedings and advance pricing options.

How We Work

How a matter runs with us.

01

Triage

We read the notice or order, fix the limitation dates, and tell you within days what the exposure is and what the realistic outcomes are.

02

Build the record

Facts, documents, reconciliations and affidavits are assembled and filed at the earliest forum that will take them.

03

Argue

Written submissions and hearings before the officer, the appellate authority and the Tribunal, by the partner who knows the file.

04

Protect cash

Stay of demand, pre-deposit planning and attachment relief run in parallel with the appeal.

05

Close

Giving effect to orders, refunds with interest, rectification, and a decision on whether a further appeal is worth it.

Why LexVerge

Chartered accountants who litigate, working with counsel where the forum requires it.

Assessing OfficersCommissioner (Appeals)ITATDRPGST AdjudicationGST Appellate TribunalDGGIHigh Court (through counsel)

One partner-led team for the numbers, the law and the hearing, so nothing is lost between the accountant and the advocate.

FAQ

Tax litigation: common questions.

What is the time limit to appeal an income-tax assessment order?
A first appeal to the Commissioner (Appeals) or Joint Commissioner (Appeals) must be filed within 30 days of receiving the demand notice. An appeal to the Income Tax Appellate Tribunal must be filed within two months from the end of the month in which the appellate order is communicated. Delay can be condoned for sufficient cause, but it should not be relied on.
Do I have to pay the tax demand while my appeal is pending?
Not necessarily. You can apply for stay of demand. The department normally grants stay at the first appeal stage on payment of 20% of the disputed demand, and a lower amount can be sought where the addition is contrary to a binding decision or the demand is high-pitched. The Tribunal can also grant stay.
What is the pre-deposit for a GST appeal?
For the first appeal, the admitted amount in full plus 10% of the disputed tax, subject to a cap. For an appeal to the GST Appellate Tribunal, a further 10% of the disputed tax, again subject to a cap. Payment of the pre-deposit stays recovery of the balance.
Can a chartered accountant represent me in a tax appeal?
Yes. Chartered accountants are authorised representatives before income-tax authorities, the Commissioner (Appeals), the Income Tax Appellate Tribunal, GST authorities and the GST Appellate Tribunal. Appeals before a High Court or the Supreme Court are argued by advocates, whom we brief and instruct.
How long does a tax appeal take in India?
It varies widely by forum and bench. First appeals commonly take one to three years, Tribunal appeals one to two years, and High Court appeals longer. Early, complete filing of evidence and a request for early hearing where recovery is pressing both shorten the path.
Should I settle or fight a tax demand?
It depends on the strength of the facts, the cost of interest and penalty if you lose, the precedent value of the issue for later years, and cash flow. We give a written view on the odds and the numbers before you commit to either course.
India · LexVerge

Received a notice, an order or a summons?

Send it to us with the date you received it. Limitation periods are short, and the first reply shapes the whole case.

Send the Notice