A tax dispute usually begins with a notice about a position taken years earlier. What matters then is the record: what was done, why, and what evidence survives.
This describes the subject in general terms and is not advice; what applies depends on the facts, and the law changes.
Understanding the service
Most proceedings begin with a notice or an intimation, move to an assessment, and if the matter is not resolved, to appeal. Direct tax appeals lie first to the Commissioner (Appeals) and then to the Income Tax Appellate Tribunal, with further appeal to the High Court and the Supreme Court on questions of law. GST has its own appellate structure.
Faceless procedures have changed the practice in direct tax: much of the exchange is written and electronic, which makes the quality of the written submission and its annexures decisive.
Every stage has a time limit. A missed limitation date can end a good case, and condonation is not assured.
A Chartered Accountant may appear before the tax authorities as an authorised representative within the limits the law sets. Representation before the High Court and the Supreme Court is for advocates, and matters are referred to counsel at that stage.
When it becomes relevant
- A notice, intimation or summons
- An assessment proposing an addition or disallowance
- A demand, penalty or recovery proceeding
- A GST show-cause notice or departmental audit
- A rectification, refund or stay application
- A position the business expects to be questioned
What the work usually covers
- Reviewing the notice and establishing the provision, the period and the time limit
- Assembling the record and the supporting evidence
- Drafting the reply or submission, with annexures
- Appearing before the authority as authorised representative, as permitted
- Drafting grounds of appeal and statements of fact
- Rectification, stay and refund follow-up
- Briefing counsel where the matter proceeds to the courts
Framework and sources
The law and professional standards this work is carried out under. Links open the official site.
How the work runs
- Read the noticeIdentify the provision, the period, what is alleged and the date for response.
- Build the recordCollect the documents, workings and correspondence that support the position.
- AssessForm a view on the merits and on what is worth contesting.
- RespondFile the reply or appeal within time, with the evidence.
- AppearAttend hearings and deal with further queries.
- Follow throughPursue the order, rectification, refund or the next appeal.
A general sequence. Engagements differ, and the scope of each is agreed in writing.
Common questions
Can you guarantee the outcome?
No. No adviser can. The outcome depends on the facts, the evidence and the authority's view of the law.
Who can appear for us?
A Chartered Accountant may appear before the tax authorities as an authorised representative within the limits the law sets. Before the High Court and the Supreme Court, matters are argued by advocates.
We have missed a deadline. Is anything possible?
Sometimes, through condonation, a rectification or another remedy, depending on the provision. The sooner it is examined, the more remains open.