top of page

Notice Handling & Representation

The issuance of Income Tax and GST notices in India has significantly increased in recent years, driven by improved digital tracking and AI-based scrutiny. Some key trends observed include:

  • A rise in scrutiny notices under Section 143(2) for high-value transactions and mismatched TDS credits.

  • Increased use of GST audit notices under Section 65 due to discrepancies in ITC claims.

  • Show cause notices under GST Section 74 are more frequent for alleged tax evasions.

  • Automated notices for non-filing of ITR and GSTR returns, ensuring stricter compliance.

tax notices

Income Tax Notices

Income tax notices are issued by the Income Tax Department for various reasons, including discrepancies in returns, failure to file returns, or assessments. Below are the common types of notices issued under the Income Tax Act:

Common Types of Income Tax Notices:

  1. Notice under Section 139(9) – Defective Return: Issued when a return is found defective due to missing information.

  2. Notice under Section 142(1) – Inquiry before Assessment: Issued when the Assessing Officer (AO) requires additional information or documents.

  3. Notice under Section 143(1) – Intimation: Sent after preliminary assessment of the ITR, either demanding additional tax or confirming the return.

  4. Notice under Section 143(2) – Scrutiny Notice: Issued for detailed assessment of the return to verify discrepancies.

  5. Notice under Section 148 – Income Escaping Assessment: Sent when the department believes that some income has not been disclosed.

  6. Notice under Section 156 – Demand Notice: Issued when tax dues arise after assessment.

  7. Notice under Section 245 – Adjustment of Refunds: Sent when the department plans to adjust a tax refund against existing dues

GST notice handling

GST Notices

GST notices are issued by the tax authorities for various reasons, including mismatched returns, tax evasion suspicions, or incorrect filings.

​​Common Types of GST Notices:

  1. Notice under Section 73 & 74 – Show Cause Notices (SCN): Issued when tax has not been paid or is short paid (Section 73 for unintentional default, Section 74 for intentional evasion).

  2. Notice under Section 61 – Scrutiny of Returns: Issued when discrepancies are found in GST returns.

  3. Notice under Section 65 – Audit Notice: Issued when the department conducts an audit of the taxpayer’s GST records.

  4. Notice under Section 67 – Inspection and Search Notice: Issued when the department suspects tax evasion and needs to inspect premises.

  5. Notice under Rule 86A – Blocking of Input Tax Credit (ITC): Issued when ITC is deemed fraudulent or ineligible.

  6. Notice under Section 122 – Penalty Notices: Issued for non-compliance or tax-related offenses.

  7. Notice for Late Filing of GSTR-1 or GSTR-3B: Issued when returns are not filed within due dates.

Services Offered:

  • Drafting responses to notices and show cause notices.

  • Representation before tax authorities, including Income Tax and GST officers.

  • Handling scrutiny, reassessment cases, and compliance checks.

  • Filing appeals and litigation support at various appellate forums.

  • Reconciliation and verification of tax filings to ensure compliance.

  • Advisory on legal compliance, tax structuring, and risk mitigation.

  • Assisting with refunds, rectifications, and revisions of tax liabilities.

  • Dispute resolution and negotiation with tax authorities.

bottom of page