# Income Tax & GST Notices, Appeals and Litigation

> Tax litigation support covers everything from the first automated income-tax intimation or GST mismatch notice to appeals before the CIT(A), ITAT and the GST Appellate Tribunal. Most notices are now issued and answered online — through the e-filing portal's e-Proceedings or the GST portal — and every one has a response deadline that, if missed, leads to an order based on whatever the department already has.

## Who this is for

- Individuals who received an income-tax notice or demand
- Businesses with GST show-cause notices, mismatch notices or demand orders
- Taxpayers whose refunds are stuck or adjusted against old demands
- Anyone who wants to appeal an assessment or GST order

## Services

- [Section 143(1) Intimation & Adjustment Reply](https://www.industax.com/services/tax-litigation/notice-143-1-intimation) — Reply to 143(1) intimations, proposed adjustments and demands from return processing
- [Defective Return Notice under Section 139(9)](https://www.industax.com/services/tax-litigation/defective-return-139-9) — Correcting a return the department has marked defective
- [Notice under Section 142(1) — Inquiry before Assessment](https://www.industax.com/services/tax-litigation/notice-142-1-inquiry) — Replies to 142(1) notices asking for a return, documents or information
- [Scrutiny Assessment — Section 143(2) & Faceless Assessment](https://www.industax.com/services/tax-litigation/scrutiny-assessment-143-2) — Representation in scrutiny and faceless assessments
- [Reassessment Notice — Section 148 / 148A (Sections 280 / 281 from 2026)](https://www.industax.com/services/tax-litigation/reassessment-notice-148) — Replies to 148A show-cause notices and 148 reassessment proceedings
- [Tax Demand Notice — Section 156](https://www.industax.com/services/tax-litigation/demand-notice-156) — Verifying, contesting and managing outstanding income-tax demands
- [Rectification of Mistakes — Section 154](https://www.industax.com/services/tax-litigation/rectification-154) — Correcting mistakes apparent from the record in intimations and orders
- [Income Tax Appeals — CIT(A) & ITAT](https://www.industax.com/services/tax-litigation/income-tax-appeal) — First appeals before CIT(A) and second appeals before the ITAT
- [Income Tax Refund Not Received — Resolution](https://www.industax.com/services/tax-litigation/income-tax-refund-issues) — Stuck, failed, adjusted and partially paid income-tax refunds
- [AIS, 26AS & TDS Mismatch Notices](https://www.industax.com/services/tax-litigation/ais-26as-tds-mismatch) — Resolving mismatches between your return and AIS, TIS and Form 26AS
- [GST Show Cause Notice (DRC-01) — Sections 73, 74 & 74A](https://www.industax.com/services/tax-litigation/gst-show-cause-notice-drc-01) — Replies to GST SCNs, DRC-01A intimations and personal hearings
- [DRC-03 Voluntary Payment & DRC-03A Linking](https://www.industax.com/services/tax-litigation/drc-03-voluntary-payment) — Paying GST liabilities voluntarily and linking payments to demands
- [DRC-07 GST Demand Order — Rectify, Appeal or Pay](https://www.industax.com/services/tax-litigation/drc-07-demand-order) — Responding to GST adjudication orders and recovery
- [GST Departmental Audit (ADT-01) & Special Audit](https://www.industax.com/services/tax-litigation/gst-audit-notice) — Support during GST audits under Sections 65 and 66
- [GST Registration Revocation & Suspension](https://www.industax.com/services/tax-litigation/gst-registration-revocation) — Revoking cancellation of GST registration and lifting suspension
- [GST Mismatch Notices — DRC-01B, DRC-01C & ASMT-10](https://www.industax.com/services/tax-litigation/gst-return-mismatch-notice) — GSTR-1 vs 3B, ITC vs GSTR-2B and return scrutiny notices
- [E-Way Bill Detention & Section 129 Notices](https://www.industax.com/services/tax-litigation/eway-bill-notice) — Release of detained goods and vehicles; MOV forms and penalty
- [GST Appeals — Appellate Authority & GSTAT](https://www.industax.com/services/tax-litigation/gst-appeal) — First appeals (APL-01) and Tribunal appeals (APL-05) with pre-deposits

## FAQs

### Have notice section numbers changed under the new Income-tax Act?

Yes, for tax year 2026-27 onwards. The Income-tax Act, 2025 took effect on 1 April 2026; for example reassessment notices that were issued under sections 148A and 148 are now issued under sections 281 and 280. Proceedings for earlier years continue under the 1961 Act, so most notices received in 2026 still cite the old section numbers.

### Is the GST Appellate Tribunal working?

Yes. GSTAT benches began hearing cases in 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months, with a pre-deposit of 10% of the disputed tax in addition to the amount already deposited at the first appeal stage.

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Canonical page: https://www.industax.com/services/tax-litigation/
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.