Income-tax and GST appeals, rectification and refunds

Which route fits?

We compare the tax computation and filed return with the processing intimation or order. The working identifies the original amount, the amount allowed, the difference and the supporting evidence. For tax credits, it links the return claim to the payer statement or challan and the period in which it should appear.

Each problem needs its own request. A reissue request cannot correct the computation that determined the refund, and rectification cannot decide every disputed question.

An appeal and a request about recovery of the demand also address different questions. We assess filing conditions, any payment requirement and the separate stay position under the governing law. We do not assume that filing an appeal stops all recovery action.

Preserve the order and its service date

The initial review needs the complete order, annexures, demand or refund communication, date of receipt and available portal history. It also needs the filed return, original computation and earlier replies. A later spreadsheet showing the result you wanted does not explain what the authority actually decided.

We identify the statute, tax period, authority and remedy window. Earlier income-tax periods remain governed by the earlier law even when an appeal is filed after 01-04-2026. The new Act does not automatically revive an expired appeal right. Income Tax Department appeals transition guidance. GST orders have their own appeal route, time limits and pre-deposit, set out in the GST section below.

A pending rectification or informal discussion is not treated as permission to let another remedy window expire. The deadline note records the date, starting event and any issue concerning service or delay.

When rectification fits

Rectification corrects a mistake apparent from the record in an eligible processed intimation or order. It is not a general replacement for revising a return or appealing a disputed conclusion. The e-filing portal also offers reprocessing and tax-credit mismatch requests, which suit some errors better than rectification. Official rectification guidance.

We test whether the correction can be shown from the existing record. A new deduction claim or a contested interpretation may need another remedy; we identify that before time is spent on an unsuitable application.

Under section 287 of the Income-tax Act, 2025 (section 154 of the 1961 Act for earlier periods), no rectification can be made after four years from the end of the financial year in which the order or intimation was passed. On an application from you, the authority is required to pass an order allowing or refusing the correction within six months from the end of the month in which it receives the application. Income Tax Department remedy transition guidance. We track the rectification limit and any appeal deadline separately, rather than assuming that a pending request protects both.

GST appeals and corrections

First appeal. An order of a GST adjudicating authority can be appealed to the Appellate Authority under section 107 of the CGST Act, 2017. The appeal is filed in Form GST APL-01, normally electronically, within three months from the date the order is communicated. If there was sufficient cause for the delay, the Appellate Authority may allow it to be filed within one further month.

Before the appeal is filed, the admitted amount of tax, interest, fine, fee and penalty must be paid in full, together with a pre-deposit of 10% of the tax in dispute, subject to a maximum of ₹20 crore under the CGST Act. Where the order demands only a penalty and no tax, the pre-deposit is 10% of the penalty, a requirement in force from 01-10-2025. Where the proceedings began before that date, we check whether it applies before any amount is paid.

Appeal to the GST Appellate Tribunal. An order of the Appellate Authority, or a revisional order, can be appealed to the GST Appellate Tribunal (GSTAT) under section 112. The appeal is filed electronically in Form GST APL-05 on the GSTAT e-filing portal within three months from the date the order is communicated. If there was sufficient cause, the Tribunal may admit it within a further three months. The pre-deposit is a further 10% of the tax still in dispute, in addition to the amount paid for the first appeal, subject to a maximum of ₹20 crore under the CGST Act. For a penalty-only order, it is a further 10% of the penalty.

The GSTAT is operational and accepting appeals, with a Hyderabad Bench among its State Benches. For orders communicated before 01-05-2026, the Government notified 31-07-2026 as the last date for Tribunal appeals; for later orders, the three-month period runs from the date the order is communicated. If you hold an older order that was not taken to the Tribunal, we review the dates and the record before advising whether any remedy remains.

Stay of recovery. Once the required pre-deposit is paid, recovery of the balance of the demand is deemed to be stayed: under section 107(7) for the first appeal, and under section 112(9) until the Tribunal disposes of the appeal.

Refund of pre-deposit. If an appeal order makes the pre-deposit refundable, interest at the rate specified under section 56 runs from the date of payment to the date of refund (section 115). The refund is claimed in Form GST RFD-01 on the GST portal under the category for refunds arising from an assessment, appeal or other order.

Rectification. Under section 161, the authority that issued an order, notice or other document may rectify an error apparent on the face of the record. It may do so on its own, or when the affected person points the error out within three months from the date of issue. No rectification can be made more than six months after the date of issue unless the error is purely clerical or arithmetical, arising from an accidental slip or omission. A rectification that adversely affects you must follow the principles of natural justice. We keep the appeal date in view while a rectification request is pending, rather than waiting for its outcome.

Failed refunds and refund reissue

The refund reissue facility applies where a refund was issued and the payment failed. The official workflow needs a validated bank account and verification of the request. Refund reissue user manual.

We identify the failure shown, compare the refund reference and amount, and check what bank correction is needed. You authorise any change to bank details and complete the verification. The request and its acknowledgement are kept so a later status review follows the same refund record.

A bank statement showing no receipt is useful evidence, but the department’s refund status decides whether reissue is the available step. Where the tax-credit data itself is wrong, the payer may first need to correct its reporting.

Preparing the case

We reconcile the order amount with the return, books, payments and evidence. Each disputed issue receives a short description of the authority’s finding, the relevant facts, the proposed ground and the supporting records. Any admitted amount is separated from the disputed portion.

For an appeal, the papers include the statement of facts, grounds and the documents required for that forum. Under the new Rules, the first appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals) uses Form 99; an appeal for an earlier period uses the applicable earlier-law form. Income-tax Rules, 2026, rule 167. A GST first appeal uses Form GST APL-01, and a GST Tribunal appeal uses Form GST APL-05. The evidence index links each material claim to a page or record. Where additional evidence or a delay application is needed, that requirement is identified and supported on its own facts.

For a rectification, the request states the original figure, the correction sought and how the existing record demonstrates the mistake. For a refund issue, the working separates entitlement, processing status, adjustment against a demand and failure of payment. These are not interchangeable reasons for sending the same request again.

Scope, hearings and the next order

Our team prepares and files the submissions and follows the case through the resulting order; representation and hearing attendance are handled by whoever is eligible and can do the work. The engagement identifies the forum, proceeding and eligible professional responsible. You approve the facts, grounds and any payment decision. For Tribunal or court work, the relevant professional or counsel handles the role for which appointment and eligibility are required.

You receive the remedy and limitation note, the figure-by-figure reconciliation, the agreed appeal, rectification or refund papers, and indexed evidence. You approve each request and complete the required authentication. After submission, the case record is updated for acknowledgements, queries, directions, hearing notes, corrected intimations and refund results. We review the resulting order, explain its demand or refund effect and track implementation through to the bank credit or revised demand. If a request is rejected or reveals a substantive dispute, we explain the next remedy and its deadline rather than resubmitting the same request. A further appeal is a new stage: we advise on it and handle it once you approve.

Preparation time depends on the number of issues and years, the condition of the earlier file and payment evidence, the forum, hearing work, and any correction needed from another payer. Department processing, authority listing and disposal dates, and bank credit timing are outside our control.

Questions after an order or refund result

Can we try rectification first and appeal later? We assess both windows before deciding. A rectification request does not by itself preserve the appeal right, and waiting for its result is a decision with its own limitation risk.

Can we file rectification before the return is processed? Rectification needs a processed intimation or an order. We first confirm the status and the action available.

My TDS is missing. Should I claim it again? We compare the credit claimed, the payer’s reporting, the certificate and the processing result. The fix may need a payer correction, reprocessing or another supported request.

Does an accepted request mean the refund has reached the bank? No. Acceptance, processing and payment are separate events. We track processing and payment status to tell an approved refund from one actually credited.

What if the deadline has passed? Send the order and receipt evidence promptly. Any delay relief depends on the remedy and supported reasons; acceptance cannot be promised.

What must be paid before a GST appeal? Before a first appeal, you pay any amount you admit plus 10% of the tax in dispute, up to ₹20 crore under the CGST Act; for a penalty-only order, 10% of the penalty. A Tribunal appeal needs a further 10% of the tax still in dispute, up to ₹20 crore under the CGST Act. We confirm the figure from the order before you pay, and the appeal outcome is decided by the authority.

Does the service include Tribunal or court proceedings? Yes. Whoever is eligible and can do the work handles the required representation, with the forum and stage recorded in the engagement. We manage the case papers, filing, hearing preparation and follow-up, subject to the professional appointments that the forum requires.

Related services

• Tax notice review

• GST notice responses

• Payer TDS corrections

• Personal income-tax returns

Email TheTaxCo., message us on WhatsApp or book a call. Share the tax period, the order, intimation or refund-status message, the date you received it and the next displayed deadline. Send the complete order before a general account of the dispute.