Taxation
Appeals and writs in income-tax, GST and customs matters — from the first appellate authority to the tribunals, High Courts and the Supreme Court.
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What this case type involves
Tax litigation follows a strictly statutory ladder. Under the Income-tax Act 1961, an assessment or penalty order is appealed to the Commissioner (Appeals) or Joint Commissioner (Appeals), then to the Income Tax Appellate Tribunal, then to the High Court on a substantial question of law, and finally to the Supreme Court. Under the Central Goods and Services Tax Act 2017 the ladder runs from the Appellate Authority to the Goods and Services Tax Appellate Tribunal (operational from 2024–25), then to the High Court and the Supreme Court. Writ petitions under Article 226 are entertained only where the order is without jurisdiction, violates natural justice, or challenges the validity of a provision.
Pre-deposit requirements, strict limitation periods and the obligation to raise every ground at the earliest stage make tax appeals procedurally demanding. Faceless assessment and appeal schemes under the Income-tax Act mean that most first-level proceedings are conducted electronically.
Jurisdiction and the right court
Income-tax: first appeal to the Commissioner (Appeals) or Joint Commissioner (Appeals) (‘Section 246A, Income-tax Act 1961’), second appeal to the Income Tax Appellate Tribunal (‘Section 253, Income-tax Act 1961’), appeal to the High Court on a substantial question of law (‘Section 260A, Income-tax Act 1961’), and appeal to the Supreme Court (‘Section 261, Income-tax Act 1961’) or by SLP.
GST: appeal to the Appellate Authority (‘Section 107, Central Goods and Services Tax Act 2017’), then to the GST Appellate Tribunal (‘Section 112, Central Goods and Services Tax Act 2017’), then to the High Court on a substantial question of law (‘Section 117’) and the Supreme Court (‘Section 118’). Matters involving place of supply go directly from the Tribunal to the Supreme Court.
Key legal provisions
Provisions are quoted by section and Act. The notes paraphrase their effect; always read the current text of the statute before relying on it.
‘Section 246A, Income-tax Act 1961’
appealable orders before the Commissioner (Appeals); appeal within 30 days of service of the notice of demand or order.
‘Section 253, Income-tax Act 1961’
appeal to the Income Tax Appellate Tribunal within 60 days of the appellate order.
‘Section 260A, Income-tax Act 1961’
appeal to the High Court within 120 days where the case involves a substantial question of law.
‘Section 148, Income-tax Act 1961’ and ‘Section 148A, Income-tax Act 1961’
reassessment notice and the mandatory prior inquiry and opportunity of hearing before issuing it.
‘Section 107, Central Goods and Services Tax Act 2017’
appeal to the Appellate Authority within three months (one further month condonable) with pre-deposit of admitted tax and 10 per cent of the disputed tax.
‘Section 112, Central Goods and Services Tax Act 2017’
appeal to the GST Appellate Tribunal within three months with an additional pre-deposit of 10 per cent of the disputed tax (as amended by the Finance (No. 2) Act 2024).
‘Section 117, Central Goods and Services Tax Act 2017’
appeal to the High Court within 180 days on a substantial question of law.
‘Section 128, Customs Act 1962’ and ‘Section 129A, Customs Act 1962’
appeals to the Commissioner (Appeals) within 60 days and to the Customs, Excise and Service Tax Appellate Tribunal within three months.
Filing procedure, step by step
- 1Respond to every notice within time and place all facts and documents on record — new evidence at the appellate stage is admitted only under strict rules.
- 2File the first appeal electronically (Form 35 for income-tax; Form GST APL-01 for GST) within the limitation, with the prescribed fee and pre-deposit.
- 3Apply for stay of the demand — under the Income-tax Act, 20 per cent of the disputed demand is ordinarily required for stay pending first appeal; under GST, filing an appeal with the pre-deposit stays recovery of the balance.
- 4Argue before the Tribunal on facts and law; the Tribunal is the final fact-finding authority.
- 5Frame precise substantial questions of law for the High Court; questions of fact are not entertained.
- 6Special Leave Petition or statutory appeal to the Supreme Court within 90 days of the High Court judgment.
Limitation periods
- Income-tax first appeal: 30 days (Section 249(2)). ITAT: 60 days (Section 253(3)). High Court: 120 days (Section 260A(2)). Supreme Court: 90 days (Article 133, Limitation Act).
- GST first appeal: three months, plus one month condonable (Section 107(1) and (4)). GSTAT: three months, plus three months condonable (Section 112). High Court: 180 days (Section 117).
- Customs: Commissioner (Appeals) 60 days plus 30 condonable (Section 128); CESTAT three months (Section 129A).
- Rectification of mistake under Section 154 of the Income-tax Act: four years from the end of the financial year of the order.
Limitation is computed under the Limitation Act 1963 and the specific statute; the time taken to obtain certified copies is generally excluded. Verify the applicable period with counsel before filing.
Documents you will need
- Assessment or adjudication order and notice of demand
- Returns, computation, financial statements and audit report
- Replies to notices and all submissions made during assessment
- Proof of pre-deposit and appeal fee
- Grounds of appeal and statement of facts
- For GST: GSTR filings, e-way bills, invoices, reconciliation statements
Practical tips for litigants
- Limitation in tax matters is unforgiving — diarise the date of service of every order.
- Raise jurisdictional objections (validity of notice, limitation for reassessment, sanction under Section 151) at the first opportunity.
- Do not skip the statutory appeal in favour of a writ petition unless the order is wholly without jurisdiction; High Courts routinely relegate taxpayers to the appellate remedy.
- For GST, ensure the pre-deposit is paid through the electronic cash ledger and reflected before the appeal is filed.
Subcategories in this area
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