--- title: "GST and income tax — Business, banking, IPR & tax" description: "GST and income tax: 8 matters, each with the law, forum, procedure, documents and limitation. Certiorari against GST or tax assessment authority order…" url: "https://advaslam.com/practice/business-banking-ipr/matters/tax/" image: "https://advaslam.com/og.png" --- Business, banking, IPR & tax # GST and income tax 8 matters from the Business, banking, IPR & tax index. Each entry sets out the problem, the law, the forum, the procedure, the documents usually needed and the limitation clock. General information only — verify the current position on your facts before acting. **Contents** 1. Certiorari against GST or tax assessment authority order 2. Tax, SEBI, and CCI orders — appeal or High Court writ 3. GST Sec 73/74 reply — SCN drafting (non-fraud vs fraud) 4. GST JC(A) appeal + pre-deposit — appeal drafting and hearing 5. Income-tax 143(2) scrutiny / CIT(A) — replies, appeals and ITAT 6. Sec 129 goods-detention release — writ track (GST) 7. Coercive recovery (bank attachment/garnishee) — writ track 8. GST registration cancellation — reply, revocation and writ ## Certiorari against GST or tax assessment authority order Assessment/demand order with jurisdictional or natural-justice defect (no hearing, beyond powers). What it involvesAssessment record, notice compliance check, limited judicial-review grounds. Relevant lawConstitution Art. 226; CGST Act, 2017 / Kerala State Goods and Services Tax Act, 2017 as applicable (primary only). ForumHigh Court of Kerala (Art. 226; statutory appeal position disclosed). Procedure & stagePost-order writ; interim stay of recovery. RemedyInterim: stay of coercive recovery. Final: quash/remand. High Court connectionHC writ maintainable on jurisdictional/natural-justice grounds; appeals otherwise the route. Documents normally requiredNotices, replies, assessment order, demand notices. LimitationStatutory appeal deadlines strictly noted; writ is exception pleading. **Related:** GST and income-tax appeals; stay petitions. **Can merits of tax be argued?** Generally no — review limited. **Deposit for stay?** Common condition. ## Tax, SEBI, and CCI orders — appeal or High Court writ Adverse tax-assessment, SEBI, or Competition Commission order requiring challenge. What it involvesStatutory-cascade mapping (ITAT/CIT(A), SAT, NCLAT/High Court statutory appeal), writ-scope screening. Relevant lawIncome-tax / GST / SEBI Act / Competition Act appellate provisions as applicable (primary only). ForumTax orders: CIT(A), ITAT, GST appellate authority and GST Appellate Tribunal – handled directly. SEBI and CCI orders: SAT/NCLAT – appearance there is referred to counsel who practise before them. High Court of Kerala writ only for jurisdictional/natural-justice defects. Procedure & stageChamber assessment → tax appeals drafted and argued directly; SEBI/competition matters briefed to counsel who practise before SAT/NCLAT; writ filed only where an exception is made out. RemedyStay/final relief through statutory forum; HC interim within writ exception. High Court connectionTax writs (certiorari for jurisdictional defect) and tax appeals to the High Court are handled directly; SEBI/CCI merits appeals are referred to counsel who practise before SAT/NCLAT. Documents normally requiredAssessment/adjudication orders, appeal papers, demand notices. LimitationTribunal/appeal deadlines strictly tracked. **Related:** GST certiorari; stay petitions. **Writ instead of tribunal appeal?** Only on jurisdictional grounds. **What does the chamber handle directly?** Tax matters – replies, CIT(A), ITAT and GST appeals, and High Court tax writs – are handled directly. For SEBI/CCI orders the chamber screens the order, assesses interim-writ options and prepares the brief; appearance before SAT and the competition fora is referred to counsel who practise there. ## GST Sec 73/74 reply — SCN drafting (non-fraud vs fraud) SCN alleges short-pay/excess-ITC; Sec 74 fraud/penalty threatened. What it involvesTraders, works contractors, professionals. Relevant lawSec 73 (non-fraud; order within 3 years of annual-return due date) vs Sec 74 (fraud/suppression; 5 years + penalty) – both for periods up to FY 2023-24; for FY 2024-25 onwards, S.74A (inserted by Finance (No.2) Act 2024, w.e.f. 01.11.2024): SCN within 42 months, order within 12 months of SCN, non-fraud penalty 10% of tax or Rs.10,000 (higher). ForumProper officer; appeal to the Joint Commissioner (Appeals). Procedure & stageSCN + GSTR-1/3B/2B + e-way + ledger audit → para-wise reply with case law + ITC trail + payment under protest (if advised) → hearing brief. RemedyDrop/reduction to Sec 73 / instalment; penalty avoided. High Court connectionWrit for no-SCN/beyond-jurisdiction/bank attachment Documents normally requiredSCN, returns, e-invoices, e-way, purchase/sales ledgers, bank. LimitationReply within the time stated in the SCN; appeal within 3 months (+1 month condonable) with pre-deposit (S.107). **Related:** JC(A) pre-deposit; coercive-recovery writ. **Pay to avoid arrest/attachment?** Pay admitted dues with protest + fight penalty – note calibrates, no evasion advice. ## GST JC(A) appeal + pre-deposit — appeal drafting and hearing Adverse order; portal blocks appeal without pre-deposit. What it involvesSame taxpayers. Relevant lawSec 107 CGST/SGST (admitted amount + 10% of tax in dispute, CGST cap Rs.20 crore – S.107(6)) + limitation 3 months + 1-month condonable (S.107(4)). ForumJoint Commissioner (Appeals) – appeal drafted and argued directly; further appeal to the GST Appellate Tribunal also handled directly. Procedure & stageOrder audit → APL-01 with pre-deposit → stay on balance recovery → hearing. RemedyStay + reversal/remand. High Court connectionWrit for recovery during appeal / rejection on deposit technicality Documents normally requiredOrder, SCN/reply, returns, deposit challan, limitation computation. Limitation3 months + 1-month condonation – hard; deposit before filing portal accepts. **Related:** Sec 73/74; coercive-recovery writ. **Appeal stays recovery automatically?** On paying the admitted amount + 10% pre-deposit, recovery of the balance is deemed stayed (S.107(7)). ## Income-tax 143(2) scrutiny / CIT(A) — replies, appeals and ITAT Scrutiny notice; reassessment; penalty; CIT(A) needed. What it involvesIndividuals, firms, professionals. Relevant lawIncome-tax Act 1961 Sec 143(2)/147/148, Sec 250 CIT(A) for earlier years (1961 Act repealed with savings – S.536, Income-tax Act 2025, in force 01.04.2026); faceless procedure. ForumAO/CIT(A)/ITAT – replies and appeals drafted and argued directly at each stage. Procedure & stageNotice + AIR/26AS/TIS audit → reply with books/bank/explanations → CIT(A) appeal + stay application → appeal to the ITAT if the CIT(A) order is adverse. RemedyNil/reduced assessment; stay/instalments. High Court connectionWrit for no-jurisdiction/natural-justice/beyond-time Documents normally requiredITR, 26AS/TIS, bank, books, notices, prior orders. LimitationReply within notice time; CIT(A) appeal within 30 days of receipt of the order (delay condoned only on sufficient cause); ITAT appeal within its statutory period. **Related:** Coercive-recovery writ; GST JC(A) appeal; priority chart. **Will you appear in the ITAT?** Yes – the CIT(A) appeal, the appeal to the ITAT and any tax writ in the High Court are handled directly. ## Sec 129 goods-detention release — writ track (GST) Vehicle/goods detained; Form MOV-06/07; penalty demanded. What it involvesTransporters, traders plying via Walayar/Commercial Taxes check. Relevant lawSec 129 (release on penalty under S.129(1)(a)/(b) or equivalent security; notice within 7 days of detention, order within 7 days of notice – S.129(3)) + writ for illegal detention. ForumDetaining officer → JC(A) → HC writ for release. Procedure & stageDetention memo + e-way/e-invoice audit → reply/security → writ for provisional release where detention illegal/excessive – HC Kerala drafting + appearance. RemedyRelease + reduced penalty. High Court connectionDirect High Court remedy – the writ is drafted and argued directly. Documents normally requiredE-way, invoice, vehicle RC, detention orders, security offer. LimitationHours/days – move immediately; goods liable to sale if penalty unpaid 15 days after the order (S.129(6)); perishable priority. **Related:** Coercive-recovery writ; 73/74. **Pay penalty to release – appeal lost?** Pay under protest + appeal preserved – note drafts protest wording. ## Coercive recovery (bank attachment/garnishee) — writ track GST/IT attaches bank/stock before appeal time ends. What it involvesTaxpayers with pending reply/appeal. Relevant lawSec 79/83 GST; Sec 226 IT Act 1961 / recovery provisions of Income-tax Act 2025; natural-justice + pre-deposit stay law. ForumHigh Court of Kerala writ – handled directly. Procedure & stageDemand/attachment order + appeal-deposit proof → writ with stay + instalment alternative → compliance. RemedyStay/defreeze + time to appeal/pay. High Court connectionDirect HC remedy. Documents normally requiredDemand, attachment, appeal filing + deposit, bank proof, hardship. LimitationMove before sweep completes; supplementary affidavit on recovery update. **Related:** JC(A)/CIT(A); DRAT analogy (deposit logic). **Writ without filing appeal?** Court asks why not – file appeal + deposit first. ## GST registration cancellation — reply, revocation and writ SCN for cancellation (non-filing, no response, fraud/ineligibility) or registration cancelled abruptly; billing and ITC blocked. What it involvesTraders, works contractors, professionals. Relevant lawCGST Ss.29-30 + Rules 21-23 (cancellation grounds; revocation application in REG-21 within 90 days of service of the cancellation order, extendable by a further period not exceeding 180 days on sufficient cause – r.23(1) as substituted w.e.f. 01.08.2023). ForumProper officer (reply/revocation) → appellate track as applicable → HC writ (W.P.(C)) where cancellation is without notice/hearing or perverse. Procedure & stageSCN + returns/liability audit → para-wise reply + pending-return filing plan → revocation application (REG-21 application; REG-22 revocation order; REG-23 show-cause before rejection, reply in REG-24 within 7 working days; rejection in REG-05) → hearing → writ where the order is perverse/no-hearing. RemedyRevocation/restoration of registration, permission to file pending returns, release of blocked credit – as ordered; no automatic restoration. High Court connectionW.P.(C) for no-jurisdiction/no-hearing cancellation; the writ and the GST appeals are handled directly. Documents normally requiredSCN, cancellation order, GSTR-3A reminders, returns/ledgers, tax payment proofs, hearing notices, correspondence. LimitationRevocation within 90 days of service of the cancellation order (extendable by up to a further 180 days – r.23(1)); writ promptly; returns for the gap period within 30 days of the revocation order (r.23(1) proviso). **Related:** Sec 73/74 reply; JC(A) appeal + pre-deposit; coercive-recovery writ. **Cancellation for non-filing — revocable?** Yes via revocation once returns/tax are complied with, subject to the officer and court. 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