Taxation & GST Appeals (ITAT & GSTAT)

Taxation & GST Appeals (ITAT & GSTAT)

Tax litigation requires a combination of technical financial understanding and rigorous appellate advocacy. As statutory tax authorities intensify scrutiny and enforcement, corporate entities, partnership firms, and high-net-worth individuals frequently face arbitrary assessments, heavy penalty demands, and sudden freezing of business accounts.

At Khokher Advocates, we provide dedicated appellate representation before the Income Tax Appellate Tribunal (ITAT), the GST Appellate Tribunal (GSTAT), State Appellate Authorities, and the High Court of Uttarakhand.

GST Litigation & Indirect Tax Appeals

We represent corporate clients, contractors, and traders in challenging aggressive actions by Central and State GST departments:

  • Appeals Against Demands: Prosecuting statutory appeals against adverse Assessment Orders, Input Tax Credit (ITC) rejections, and heavy penalty show-cause notices.

  • GST Registration Cancellations: Securing immediate legal remedies against the arbitrary cancellation or suspension of GSTIN registrations that halt daily business operations.

  • Seizure & Attachment Remedies: Challenging the unlawful detention of goods in transit (E-Way Bill disputes) and provisional attachment of company bank accounts.

Income Tax Litigation (ITAT Practice)

Our direct tax practice focuses on high-stakes appellate proceedings before the Income Tax Appellate Tribunal:

  • Appellate Representation: Filing and arguing second appeals before the ITAT against orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)].

  • Search, Seizure & Reassessment: Defending corporate clients in complex reassessment proceedings (Section 148 notices) and high-value search and seizure matters.

  • Stay of Demand: Securing urgent interim stay orders on disputed tax demands to protect corporate liquidity during pending appeals.

High Court 

Tax tribunals are the final fact-finding bodies, but when a tribunal misinterprets statutory provisions or decides against settled law, we elevate the dispute to the highest judicial forum in the state:

  • Tax Appeals: Filing statutory Tax Appeals under Section 260A of the Income Tax Act and corresponding provisions of the GST Act before the High Court of Uttarakhand on substantial questions of law.

  • Writ Petitions : Invoking constitutional writ jurisdiction when tax authorities issue notices without jurisdiction, violate natural justice principles, or execute coercive recoveries without following mandatory statutory timelines.

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