CA Shiwali Dagar
Quick Summary
Remedies Available Statutory Appeals: Under Section 246A of the Income Tax Act and Section 107 of the CGST Act. Writ Petition: Under Article 226 of the Constitution for gross violations. Rectification Applications: Section 154 (IT) and Section 161 (GST). Revision Petition: Section 264 (IT) and
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FAQ :
Under the Income Tax Act (Section 246A) and the CGST Act (Section 107), taxpayers can appeal against specific orders passed by tax authorities.
A writ petition under Article 226 of the Constitution can be filed in the High Court for gross violations of law, natural justice, or fundamental rights.
Mistakes apparent from the record can be rectified under Section 154 of the Income Tax Act (within 4 years) or Section 161 of the GST Act (within 6 months).
A revision petition allows higher authorities, like the Principal Commissioner of Income Tax (Section 264) or the Chief Commissioner of GST (Section 108), to review and revise orders passed by subordinate officers.
Recent case law shows High Courts quashing orders where taxpayers were not given a hearing, particularly in GST matters, and issues with faceless assessments in Income Tax sometimes lead to non-compliance with natural justice principles.
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