Taxation
Income-tax and GST advice, assessments and appeals.
What is taxation practice?
Tax practice covers advice on direct and indirect taxes and representation when the department raises a demand. Atreya Legal replies to notices, appears in assessments and adjudication, and files appeals under the income-tax law and the Central Goods and Services Tax Act, 2017 before appellate authorities, tribunals and High Courts.
- Practice group
- Corporate and tax
- Principal statute
- Income-tax Act, 2025, and the Income-tax Act, 1961 for earlier years
- Heard before
- Assessing and adjudicating officers, Commissioner (Appeals) and GST Appellate Authority, Income Tax Appellate Tribunal
- Advocate
- Adv. Bhawani Shanker Atrey
What the practice covers
Income-tax assessments
Scrutiny, reassessment and faceless assessment proceedings, and replies to notices.
Search, survey and seizure
Advice and representation during and after search and survey action.
GST show cause notices
Replies and hearings on demands under Sections 73, 74 and 74A of the CGST Act.
GST refunds and registration
Refund claims, cancellation and restoration of registration, and blocked input tax credit.
Appeals
First appeals, the Income Tax Appellate Tribunal, the GST Appellate Tribunal and High Courts.
Transaction tax advice
Tax review of restructurings, acquisitions and cross-border payments.
Statutes and courts
Governing statutes
- Income-tax Act, 2025, and the Income-tax Act, 1961 for earlier years
- Central Goods and Services Tax Act, 2017
- Integrated Goods and Services Tax Act, 2017
- Customs Act, 1962
Courts and authorities
- Assessing and adjudicating officers
- Commissioner (Appeals) and GST Appellate Authority
- Income Tax Appellate Tribunal
- GST Appellate Tribunal
- High Courts
Common questions on tax matters
How much must be deposited to appeal a GST order?
Under Section 107 of the CGST Act the appellant pays the admitted amount in full and a pre-deposit of 10 per cent of the remaining tax in dispute. The appeal must be filed within three months of the order being communicated.
How long does the department have to issue a GST demand notice?
For financial year 2024-25 onwards, Section 74A requires the notice within 42 months from the due date of the annual return. For earlier years the limits in Sections 73 and 74 apply.
Related practices
Discuss a tax matter with the firm.
Write or call with a short account of the facts and the papers you hold. The firm will tell you whether it can act and what the first step is.