What this covers
Response to notices under Sections 142, 143 and 148, faceless assessment representation, Dispute Resolution Panel proceedings, GST show cause notices and adjudication, and appeals through the departmental and tribunal hierarchy.
How the Work Is Sequenced
The stages Taxation cases move through. Timelines depend on the case.
Position and exposure review
The transaction or issue analysed against statute, treaty and current case law, with the exposure quantified and the strength of the position stated plainly — including where it is weak.
Structuring or remediation
Where the case is forward-looking, structuring options with the tax cost of each. Where an exposure already exists, the options for regularising it and their consequences.
Documentation and record
Contemporaneous documentation built to support the position — agreements, board records, benchmarking and valuation. Faceless assessment rewards a good written record and punishes a thin one.
Notice and assessment
Replies and submissions with supporting evidence, and management of the assessment timetable. Most cases are won or lost at this stage rather than on appeal.
Appeal
Appellate strategy including stay of demand, grounds of appeal, and a view on whether to litigate or settle taken on the numbers rather than on principle.
Where It Is Heard
The courts, tribunals and regulators this work comes before.
- Income Tax Appellate Tribunal, Hyderabad and Bengaluru benches
- Commissioner of Income Tax (Appeals); Dispute Resolution Panel
- GST Appellate Tribunal; adjudicating and appellate authorities under the CGST and SGST Acts
- Authority for Advance Rulings and the GST Advance Ruling Authorities
- High Court of Telangana; High Court of Andhra Pradesh; High Court of Karnataka
- Supreme Court of India