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Income tax notice reply, ITAT and GST appeals in Malda

Replies to income tax notices and GST show-cause notices, and appeals before CIT(A), ITAT and GSTAT. When an order goes against you, the law gives a fixed time to appeal. We draft the grounds, prepare the paper book and appear before the authority or Tribunal.

Income Tax

Appeals up to the ITAT

The Income Tax Appellate Tribunal is the final fact-finding authority. For West Bengal, matters are heard by the Kolkata Benches.

Order byAssessing OfficerAssessment, penalty or demand order
First appealCIT (Appeals)Within 30 days of the order; heard largely faceless
Second appealITATWithin 60 days of the CIT(A) order
Question of lawHigh CourtWithin 120 days, on a substantial question of law
FinalSupreme CourtBy special leave

Stay of demandWhile an appeal is pending, recovery can be stayed — usually on payment of a part of the disputed demand.

RectificationMistakes apparent from the record can be corrected by application, without a full appeal.

Delay in filingA late appeal may be admitted if sufficient cause is shown, with a condonation application.

GST

Appeals up to the GSTAT

The GST Appellate Tribunal has been operational since 24 September 2025. Appeals are filed online on the GSTAT e-filing portal in Form GST APL-05.

Order byAdjudicating AuthorityDemand under Section 73, 74 or 74A
First appeal · s.107Appellate AuthorityWithin 3 months (+1 month on cause)
Second appeal · s.112GSTATWithin 3 months (+3 months on cause)
Question of law · s.117High CourtWithin 180 days
Final · s.118Supreme CourtAppeal or special leave

Stage	Mandatory pre-deposit	Effect
First appeal (Appellate Authority)	Admitted tax in full, plus 10% of the disputed tax	Recovery of the balance is stayed
GSTAT	A further 10% of the disputed tax (capped at ₹20 crore each under CGST and SGST)	Recovery of the balance is stayed

Our role

What we do in an appeal

Read the order
Identify each addition and the limitation date.

Draft grounds
Concise grounds and a statement of facts.

Paper book
Evidence, ledgers and case law, indexed.

Stay & pre-deposit
Protect against recovery while the appeal runs.

Hearing
Written submissions and oral arguments.

Order effect
Follow up for refund or revised demand.

Income tax notice reply, ITAT and GST appeals in Malda

Appeals up to the ITAT

Appeals up to the GSTAT

What we do in an appeal

Limitation is running from the date of the order.