Income-tax Act1961
Direct-tax statute; administered by the Income Tax Department under the CBDT.
Practice area · Indian legal practice
Tax Litigation
Income Tax + GST — assessments, appeals, ITAT, GSTAT, High Court writs.
Tax practice in India spans direct (Income Tax) and indirect (GST, Customs, Service Tax legacy) regimes. Forums begin with assessing officers and first-appellate authorities, escalating to specialist tribunals (ITAT, CESTAT, GSTAT) and on to the High Courts and Supreme Court. CourtNetra includes pre-built ITAT Form 35/36/36A and GST APL/RFD templates.
Key statutes
Central Goods and Services Tax Act (CGST)2017
Indirect-tax statute (paired with State GST Acts) administered under the GST Council and the CBIC.
Integrated Goods and Services Tax Act (IGST)2017
Inter-state supply and import GST.
Customs Act1962
Imports / exports duty regime.
Finance Act (annual)
Annual amendments to the Income-tax Act and the GST framework.
Direct Tax Vivad se Vishwas Act2020
One-time dispute-resolution scheme; revived periodically.
Primary forums
- Assessing Officers and Faceless Assessment Units (CBDT)
- Commissioner of Income Tax (Appeals) [CIT(A)] — first appellate authority
- Income Tax Appellate Tribunal (ITAT) — branches across India
- GST Appellate Authority — first-appellate forum under Section 107
- GST Appellate Tribunal (GSTAT) — Section 112 appeals
- Customs, Excise & Service Tax Appellate Tribunal (CESTAT)
- High Courts — writ jurisdiction (Article 226) and tax appeals on substantial questions of law
- Supreme Court of India
Common matters
- Income Tax appeals — Form 35 (CIT(A)), Form 36 (ITAT), Form 36A (cross-objections)
- GST first appeal under Section 107 — Form APL-01
- GST Tribunal appeal under Section 112 — Form APL-05/06/07
- Refund applications — GST RFD series, Income Tax refunds
- Writ petitions challenging show-cause notices, search/seizure
- Stay applications and recovery proceedings
Limitation periods
Income Tax: Form 35 within 30 days of receipt of assessment order; Form 36 within 60 days of CIT(A) order. GST: APL-01 within 3 months of order under Section 107(1); APL-05 within 3 months of Appellate Authority order under Section 112. Strict limitation; condonation discretionary subject to sufficient cause.
CourtNetra workflow for tax litigation
Tax matters in CourtNetra use pre-built ITAT and GST templates. Form 35/36/36A pre-fill from matter record (PAN, AY, ITR series, order-under-appeal details), validated against ITAT schema. GST APL series and RFD templates similarly pre-filled. Limitation calculator built in — the matter timeline shows days remaining for filing each appeal stage.
Related templates in the free library: Income Tax forms, GST forms, GSTR returns. Browse templates.
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