Specialised practice
Appeals — CIT(A) or JC/AC/Commissioner (Appeals), ITAT/GSTAT
An order is not the end of the matter. It is the point at which the record closes and the argument begins — and the appeal you file is largely built out of what was said before it.
An adverse assessment or adjudication order can be carried to a first appellate authority, and from there to a tribunal, the High Court and the Supreme Court. Each forum has its own limitation period, its own form, and its own idea of what it is willing to look at. The first appeal is where the facts are settled; by the time a matter reaches the Tribunal, the argument is largely confined to the record already made.
That is why the reply filed at the assessment stage matters so much to the appeal. Grounds that were never raised, documents that were never produced, and explanations that were never offered are difficult to introduce later. Preparing an appeal properly starts with reading what has already gone on file, and being honest about what it will support.
Not every order is worth appealing. Part of the work is saying so — weighing the amount in dispute, the strength of the position, the pre-deposit required and the time the matter will take, before anything is filed.
Income tax appeals
- Appeals before the Joint Commissioner (Appeals) — s.246 of the 1961 Act / s.356 of the 2025 Act
- Appeals before the Commissioner (Appeals) — s.246A / s.357
- Form of appeal and limitation — s.249 / s.358
- Appeals before the Income Tax Appellate Tribunal — s.253 / s.362
- Appeal to the High Court on a substantial question of law — s.260A / s.365
- Appeal to the Supreme Court — s.261 / s.367
- Revision of orders prejudicial to revenue — s.263 / s.377
- Revision of other orders, on the assessee’s own application — s.264 / s.378
- Tax payable notwithstanding an appeal — s.265 / s.369
Section references are given under the Income-tax Act, 1961 first and the Income-tax Act, 2025 second. The 2025 Act applies from tax year 2026-27; proceedings begun under the 1961 Act continue under that Act, so an appeal filed today may well concern an assessment made under the earlier one.
GST appeals
- First appeal to the Appellate Authority — section 107, in Form GST APL-01
- Pre-deposit of the admitted tax in full, and 10% of the tax in dispute — section 107(6)
- Appeal to the GST Appellate Tribunal — section 112, in Form GST APL-05
- A further 10% of the disputed tax at the Tribunal stage, subject to a ceiling — section 112(8)
- Revision by the Revisional Authority — section 108
- Rectification of errors apparent on the face of the record — section 161
- Appeal to the High Court — section 117, and to the Supreme Court — section 118
- Departmental appeals and cross-objections
References are to the Central Goods and Services Tax Act, 2017.
What the work involves
- Advice on whether an order is worth appealing, before anything is filed
- Statement of facts and grounds of appeal
- Applications for condonation where the period has run
- Computation of pre-deposit and the tax admitted
- Paper books, and compilation of the assessment and adjudication record
- Case-law research and written submissions
- Applications to admit additional evidence
- Stay applications, and applications against coercive recovery pending appeal
- Representation at hearings, in person and by video conferencing
When this applies
Situations this covers
An order has been passed against you
The first question is what is actually in dispute, and whether the order discloses a ground worth taking. That is a reading exercise, not a decision to be made under pressure.
Recovery has started while you intend to appeal
Filing an appeal does not by itself stop recovery. A separate application is usually needed, and it is better made early than after an attachment.
The first appeal went against you
A Tribunal appeal is a different exercise from a first appeal. It is argued on the record and on law, and the grounds have to be framed accordingly.
The period for filing has already run
Delay can be condoned in many situations, on an application supported by reasons. It is not automatic, and the explanation has to cover the whole of the delay.
The department has appealed against an order in your favour
A departmental appeal has to be answered, and a cross-objection may be worth filing on points decided against you in the same order.
You are not sure the appeal is worth the cost
Amount in dispute, strength of the position, pre-deposit and the likely time to disposal are all weighed before a recommendation is made. Sometimes the advice is to pay and close it.
Method
How the work runs
- 01
Read the order and the record behind it
The order, the submissions already filed, and the material the authority relied on are read together. What can be argued on appeal is largely determined by what is already on file.
- 02
Identify the forum and the route
First appeal, revision, rectification or writ — and in some cases more than one is available. The limitation period for the chosen route is diarised immediately.
- 03
Deal with the money before filing
Admitted tax, pre-deposit and any application for stay of the balance are settled first, so the appeal is admitted and recovery does not overtake it.
- 04
Draft the grounds and the statement of facts
Grounds are framed to be specific and arguable rather than omnibus, because a ground not taken is difficult to raise later.
- 05
Compile the paper book
The record, the evidence relied on, and the authorities cited are compiled in the form the forum expects, with any application to admit additional evidence made openly.
- 06
File, appear, and follow through
Filed within limitation, argued at hearing, and carried through to the order — with advice on whether that order should in turn be accepted or taken further.
Questions
Commonly asked
General information on procedure. It is not advice on any particular matter.
How long do I have to file an appeal?
It depends on the forum, and the period runs from the date the order is served or communicated rather than from the date it bears. Each forum has its own limitation period, and some allow delay to be condoned on an application showing sufficient cause. Because the periods differ and are short, the date of communication is the first thing to establish.
Do I have to pay the tax before I can appeal?
Under the GST law, yes in part: section 107(6) requires the admitted tax in full together with 10% of the tax in dispute before a first appeal is admitted, and section 112(8) requires a further 10% at the Tribunal stage, subject to a ceiling. Under the income tax law the position is different — there is no general percentage pre-deposit for a first appeal, though tax on the returned income is ordinarily required to have been paid, and a separate application is usually made in respect of the disputed demand.
Does filing an appeal stop recovery?
Not by itself. An appeal and a stay of recovery are separate things. Where recovery is a real risk, an application for stay or for the demand to be kept in abeyance is made alongside the appeal, and it is far easier to obtain before enforcement has begun than after.
Can I produce documents at the appeal that I did not produce earlier?
Sometimes, by way of an application to admit additional evidence, which the appellate authority may allow in defined circumstances. It is not a right, and the application has to explain why the material was not filed earlier. This is the practical reason for taking care over the reply at the assessment stage.
Can a Chartered Accountant appear before the ITAT and the GSTAT?
Yes. A Chartered Accountant is an authorised representative for these proceedings and may appear and argue before the first appellate authorities and the Tribunals. Appeals to the High Court and the Supreme Court are argued by advocates, and the firm supports counsel in those matters rather than appearing.
Is it always worth appealing?
No, and you should expect to be told so where it is not. Where the amount in dispute is small relative to the pre-deposit and the time involved, or where the position on the record is weak, paying and closing the matter is often the better course. That view is given before anything is filed, not after.
Is there an order to be appealed?
Limitation runs from the date the order was served on you, and the period is short. The sooner the order is read, the more routes remain open.
Related services
- Notices & RepresentationDrafting of replies to Income Tax and GST notices, and representation before the assessing and adjudicating authorities.
- Litigation SupportTechnical and documentary support to counsel in tax matters, including case analysis and computation of disputed demands.
- Income TaxTax planning, advisory and return filing for individuals, firms and companies.
- GSTRegistration, periodic returns, annual return and reconciliation, and ongoing GST compliance.