India · Tax Litigation
From the first notice to the Tribunal: assessments, reassessment, search cases, GST show cause notices and DGGI matters, with stay of demand and counsel briefed for the High Court and the Supreme Court.
Tax litigation in India runs on two tracks. Income tax disputes go from the Assessing Officer to the Commissioner (Appeals), the Income Tax Appellate Tribunal and then the High Court. GST disputes go from the adjudicating officer to the Appellate Authority, the GST Appellate Tribunal and the High Court. On both tracks the Tribunal is the last forum that decides facts, so the evidence filed at the notice stage usually decides the case. LexVerge handles both from the first notice to the Tribunal and briefs counsel for the courts.
Scrutiny, reassessment, search and block assessments, penalties, CIT(A), ITAT and High Court. Income tax litigation.
Show cause notices under sections 73, 74 and 74A, DGGI, adjudication, GSTAT and writs. GST litigation.
Stay applications, instalments and the lifting of bank and property attachments while the appeal runs.
Treaty, permanent establishment and withholding disputes, and Dispute Resolution Panel objections. International taxation.
Where the ED, the SFIO or the EOW act on the same facts. Regulatory defence.
We read the notice or order, fix the limitation dates and tell you within days what the exposure is.
Facts, reconciliations and documents filed at the earliest forum that will take them.
Written submissions and hearings before the officer, the appellate authority and the Tribunal.
Stay of demand, pre-deposit planning and attachment relief, alongside the appeal.
Appeal effect orders, refunds with interest and a decision on any further appeal.
One team for the numbers, the law and the hearing, so nothing is lost between the accountant and the advocate.
What each income tax and GST notice means and how to reply.
Explore →◆Assessments, reassessment, search cases, CIT(A), ITAT and High Court.
Explore →◆Show cause notices, DGGI, adjudication, GSTAT appeals and writs.
Explore →◆ED, SFIO, EOW, SEBI, FEMA and NCLT matters under one team.
Explore →| Law | Forum | Time to appeal | Paying to protect against recovery |
|---|---|---|---|
| Income tax | Commissioner (Appeals) | 30 days from the demand notice | Stay normally on 20% of the disputed demand |
| Income tax | Income Tax Appellate Tribunal | Two months from the end of the month the order is communicated | Tribunal can grant stay |
| Income tax | High Court | 120 days | As the court directs |
| GST | Appellate Authority | 3 months, plus 1 month for sufficient cause | Admitted tax plus 10% of disputed tax |
| GST | GST Appellate Tribunal | 3 months, plus up to 3 months for sufficient cause | A further 10% of disputed tax, capped at Rs 20 crore |
| GST | High Court | 180 days | As the court directs |
| Forum | Chartered accountant | Advocate | What is decided |
|---|---|---|---|
| Assessing or adjudicating officer, DGGI, investigation wing | Yes | Yes | Facts and law. The record is built here. |
| Commissioner (Appeals), GST Appellate Authority | Yes | Yes | Facts and law; additional evidence with permission |
| Dispute Resolution Panel | Yes | Yes | Objections to the draft order |
| Income Tax Appellate Tribunal, GST Appellate Tribunal | Yes | Yes | The last forum that decides facts |
| High Court and Supreme Court | No | Yes | Questions of law; writs on jurisdiction and natural justice |
| Criminal courts (prosecution, bail) | No | Yes | Offences under the tax laws |
Assessments for tax years up to 2025-26 continue under the Income-tax Act, 1961; the Income-tax Act, 2025 applies from tax year 2026-27 with the same appeal hierarchy. For a plain guide to choosing who should lead a dispute, see tax litigators in India: CA, advocate or both.
Prepared by the LexVerge editorial team and reviewed by Vijay Dhawan, Managing Partner, on 11 October 2026. Facts checked against the Acts, rules, regulations and judgments cited on this page on 11 October 2026. General information, not legal advice: deadlines run from the date of your notice or order, so confirm them for your matter.
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