Taxation Law Related Income Tax, Custom, Sales, GST

PROCEDURE FOR INCOME TAX DISPUTE RESOLUTION

• The taxpayer who satisfies the requirements may electronically submit a dispute resolution application to the Dispute Resolution Committee assigned to the Principal Chief Commissioner of the Income-tax area that has jurisdiction over the assessee concerning any specified order
• Section 246 of the Income Tax Act of 1961 states that any assesses who feels wronged by an Assessing Officer’s decisions may file an appeal with the Deputy Commissioner.
• If the client is aggrieved by the decision of an Assessing officer and Deputy Commissioner, he/she has the option to appeal before the Appellate Tribunal, constituted by the Central Government.
• Section 260A of the Income Tax Act, of 1961 states that any assessee aggrieved by the decision of the Appellate Tribunal may file an appeal to the High Court if the case involves a substantial question of law.

CUSTOMS

The government imposes customs duty, as a levy on the transportation of commodities over international boundaries. To regulate the flow of commodities and safeguard companies and the general trading environment, the government imposes taxes and charges on imported and exported items.

PROCEDURE FOR DISPUTE RESOLUTION REGARDING LEVY OF CUSTOMS

• The client can approach the customs officer regarding any dispute related to payment of customs duty.
• Then, as per section 128 of The Customs Act, 1962, any client aggrieved by the order of the customs officer may file an appeal to the commissioner.
• The client also has the option to file an appeal before the Appellate Tribunal constituted by the central government, if aggrieved by the decision of the Commissioner.
• If the client is aggrieved by the decision of the appellate tribunal, then as per section 130 of the Customs Act, 1962, he/she may prefer an appeal before the High Court.
• If the client is aggrieved by the decision of the High Court, he/she can prefer an appeal before the Supreme Court as per section 130E of the Customs Act, 1962.

SALES TAX

The government imposes a sales tax, which is a consumption tax, on the sale of goods and services. At the time of sale, a traditional sales tax is imposed, collected by the shop, and then transferred to the government.

If any client faces any problem regarding the payment of sales tax, they can resolve the same by following the same procedure as dispute resolution of customs duty. 

GOODS AND SERVICE TAX

As a complete indirect tax system, the good service tax was implemented. The government wanted to bring all indirect taxes under one roof with this initiative.

The client can resolve their disputes by approaching the adjudicating authority and consequently can approach the appellate tribunal, High Court, and Supreme Court if aggrieved by the decision of lower authority.

Tax is a vast and complicated field and it is required that before taking steps forward in this field, one should seek legal assistance from an expert legal person. There are many legal restrictions and conditions in this field because every transaction is under the obligation of various provisions of law.

At Amicus Publico, we have an expert team dealing with taxation. We deal with disputes regarding tax matters for both individuals and corporations. Our lawyers are proactive, well-versed in the law, and fully equipped to vigorously defend their clients’ rights related to taxation matters. We represent our clients at every level, i.e., either tribunal, High Court, or Supreme Court. We try our best to represent the best interest of our client concerning the taxation matter.