When does recovery from surety occur? It comes into play when a taxpayer registered under
RECOVERY THROUGH COURT
When does it happen? Usually, recovery through court happens after other recovery methods like show-cause notices, attachment
RECOVERY THROUGH LAND REVENUE AUTHORITY
Recovery through Land Revenue Authority (LRA) is a method the GST department can use to
DEMAND CONFIRMED BY THE COURT
Demand raised by tax authorities:If the tax authorities believe a taxpayer has underpaid or wrongly
APPEAL TO THE HIGH COURTS SEC117 (10FEB)
Eligibility: Aggrieved Parties:Only those directly affected by the Tribunal’s order can file an appeal. This typically
ORDER OF APPELLATE AUTHORITY OR APPELATE TRIBUNAL
First Appellate Authority: Commissioner of Income-Tax (Appeals) (CIT(A)): This is the first level of appeal for
PRODUCTION OF ADDITIONAL EVIDANCE BEFORE THE APPELLATE AUTHORITY OR THE APPELLATE TIBUNAL
In the context of income tax in India, production of additional evidence before the Appellate
APPEAL TO THE APELLATE TRIBUNAL
An appeal to the Appellate Tribunal (ITAT) under the Income Tax Act in India allows
NOTICE TO PERSON AND ORDER OF REVISAL
Notice under Section 148: This notice is issued by the Income Tax Departmentgst act2017 when
APPLICATION TO THE APPLLEATE AUTHORITY SEC107
Section 107of the Income Tax Act gst act2017, 1961 deals with revision of orders passed by Income Tax