Overview
The firm advises individuals and businesses on income tax and GST disputes, from the first notice to appeal. It also assists trading, wholesale and lottery-distribution businesses with the legal side of their compliance and audits.
The Income-tax Act, 2025 applies from 1 April 2026, while proceedings for earlier years continue under the Income-tax Act, 1961. The correct statute is checked for every notice.
Statutory framework
- Income-tax Act, 1961 and Income-tax Act, 2025 — scrutiny, reassessment, penalties, demands and appeals to the Commissioner (Appeals) and the Income Tax Appellate Tribunal.
- Central and West Bengal Goods and Services Tax Acts, 2017 — show-cause notices, demands, input tax credit disputes and appeals.
- Writ jurisdiction of the High Court for notices issued without jurisdiction or in breach of natural justice.
Common situations
- Reassessment notices for past years.
- Penalty and demand orders.
- GST show-cause notices and denial of input tax credit.
- Cash-deposit and high-value transaction queries.
- Stay of demand during appeal.
How the process usually runs
- Read the notice and note the deadline and statute.
- Reply with documents, and seek a personal hearing.
- Appeal against an adverse order within the limitation period.
- Stay of demand while the appeal is pending.
- Writ petition where the proceeding itself is without jurisdiction.
Documents to keep ready
- The notice or order, with the envelope or portal record of service
- Returns and computation for the year
- Books of account and bank statements
- GST returns and invoices
- Earlier replies and orders
Frequently asked questions
I missed the reply date on a tax notice. What now?
Reply as soon as possible and ask for the order to be passed after hearing you. If an order has already been passed, the time to appeal runs from its service.
Do I have to pay the demand before appealing?
Not always the full amount. A stay can be sought, often on paying a part of the disputed demand, depending on the statute and forum.
Which law applies to my old assessment year?
Proceedings for years before the Income-tax Act, 2025 took effect generally continue under the 1961 Act, subject to its transition provisions.