GST & Accounting Services

Ligitation

Ligitation

Tax litigation under the Indian judicial system occupies a large portion of judicial time. The adjudicating and quasi-judicial appellate authorities, which act as fact-finding bodies under the Income Tax Act 1961 and the Constitutional Courts (made up of 24 High Courts and the Supreme Court of India), have laid down several judicial precedents for resolving tax disputes in the country.

According to the Supreme Court registry, 10,843 civil cases relating to taxation were pending before the Supreme Court in March 2015 and tax cases alone accounted for nearly 18% of all cases before the Supreme Court. In December 2015, around 75,000 direct tax disputes and 72,000 indirect tax cases were pending at various other forums including the Income Tax Appellate Tribunal and the High Courts.

Tax Litigation Process

  • Step 1 - Our expert will call you to understand about your litigation.
  • Step 2 - After understanding your litigation,our expert will ask for the documents on mail.
  • Step 3 - After verifying your documents,our expert will guide you & quote the best amount.

Ligitation

 
Type of Tax Litigation

Civil tax litigation

Civil tax litigation is regulated by the following principal pieces of legislation:
  • Income Tax Act 1961 (Chapters XIX-A, XIX-B and XX).
  • Income Tax Rules 1962.
  • Income Tax (Dispute Resolution Panel) Rules 2009.
  • Income Tax (Appellate Tribunal) Rules 1963.
  • Income Tax Settlement Commission (Procedure) Rules 1997.
  • Finance Act 1994 (Service Tax).
  • State-level value added tax, sales tax, entry tax, luxury tax and advertisement tax legislation.
  • Goods and Services Tax Act, 2016 (likely to be implemented from 1 July 2017).

Criminal tax litigation

Criminal tax litigation is regulated by the following principal pieces of legislation:
  • Income Tax Act 1961 (Chapter XXII).
  • Income Tax Rules 1962.
  • Finance Act 1994 (Service Tax).
  • State-level value added tax, sales tax, entry tax, luxury tax and advertisement tax legislation.
  • Goods and Services Tax Act, 2016 (likely to be implemented from 1 July 2017).
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