Appeal and Review

Tax and revenue laws provide avenues for appeal and other reliefs such as rectification and revision against adverse orders and actions or inactions of authorities thereunder. The scope of appealable orders is broad, encompassing orders of assessment or reassessment, orders imposing penalties under numerous sections and orders pertaining to specific situations. Understanding the nuances of these statutory provisions is crucial for effectively presenting an appeal before the appellate authority and within prescribed time to avoid or mitigate the effects of such orders. Further, where such action or order is contrary to law, review powers of the Constitution Courts may be invoked to quash unlawful proceedings based thereon.

An effective and potentially successful appeal begins with an accurate analysis of the order in question and expert understanding of the relevant legal provisions as applicable to the facts. This must then reflect in the appeal documents filed and communicated during representation before the appellate authority, a forte of Mahesh Kumar & Co. (MKC) providing such services pan-India, including in High Court writ jurisdiction and Supreme Court Special Leave Petition (SLP) proceedings.