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Practice Area

Tax Disputes

Notices answered with the record in mind, because the first reply shapes every stage that follows.

The Problem

What Is at Stake

Tax disputes are decided on the record. The reply to a notice, the documents filed with it and the arguments raised at the first stage set the boundaries of every appeal that follows. A hurried reply prepared to meet a deadline can concede facts or omit evidence that is difficult to introduce later.

The procedure has also changed. GST adjudication runs on fixed limitation periods and online portals, and the GST Appellate Tribunal has been constituted. The Income-tax Act, 2025 replaces the 1961 Act, with new section numbers and restructured procedures. Businesses need to know which rules apply to which year, and what each deadline means.

KP Juris analyses notices and orders, prepares replies and appeals, and coordinates with chartered accountants and authorised representatives where representation before tax authorities is required.

Services

Tax Disputes Services

Approach

How We Approach It

  1. 01

    Read the notice closely

    Identify the provision invoked, the period, the allegations and every deadline, including those not stated on the notice.

  2. 02

    Build the record

    Collect the returns, books, contracts and correspondence that answer each allegation, and identify what is missing.

  3. 03

    Frame the response

    Prepare a reply that addresses facts, law and limitation, and preserves every point that may be needed on appeal.

  4. 04

    Coordinate through the appeal

    Work with chartered accountants and authorised representatives on filings, hearings and pre-deposits at each stage.

Key Considerations

What to Know Before You Act

Limitation periods

GST and income tax law set time limits for the department as well as the taxpayer. A notice or order issued out of time can be challenged on that ground alone.

Pre-deposit and stay

In GST, recovery of the balance is stayed once the statutory pre-deposit for an appeal is paid. In income tax, filing an appeal does not stop recovery; a stay must be sought.

Old and new income tax law

Proceedings for earlier years may continue under the Income-tax Act, 1961, while later years fall under the Income-tax Act, 2025. Section references must match the year.

The documentary record

Evidence not produced at the first stage can be difficult to introduce on appeal. Building the record early is usually the most important step.

Related

Contracts & Transactions

Commercial contracts, fundraising documentation, shareholder and joint venture arrangements.

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