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Appellate Jurisprudence Architecture

Appeals & Appellate Remedies Hub

First Appeals, Appellate Tribunals & Statutory Appellate Procedures

Authoritative practical guides on preparing, drafting, and prosecuting tax appeals before the Commissioner of Income Tax (Appeals) via Form 35, the Income Tax Appellate Tribunal (ITAT) via Form 36, and GST First Appeals under Section 107.

Governing Statutory Acts & Frameworks

Income-tax Act, 1961 (Sections 246A–260A); CGST Act, 2017 (Sections 107–113); ITAT Appellate Rules, 1963.

Core Subtopics & Focus Areas

4 Taxonomy Branches
FORM-35-CIT-APPEALS

CIT(A) First Appeal (Form 35)

Drafting Grounds of Appeal, Statement of Facts, 30-day limitation & electronic filing on IT portal.

ITAT-TRIBUNAL-APPEALS

ITAT Tribunal Appeals (Form 36)

Appealing against CIT(A) orders, preparing paper books, additional evidence under Rule 29, and arguments.

GST-FIRST-APPEALS

GST Section 107 Appeals

Form GST APL-01 filing, 10% pre-deposit calculation, certified copy submission, and hearing preparation.

CONDONATION-DELAY

Condonation of Delay

Filing Section 5 Limitation Act applications with supporting affidavits demonstrating sufficient cause.

Interactive Statutory Calculators

Limitation Period Calculator

Determine exact limitation dates for Form 35, Form 36, and GST APL-01 appeals.

Launch Tool

Court Fee & Appeal Fee Calculator

Check mandatory filing fee schedules based on assessed income and disputed turnover.

Launch Tool

Published Guides & Articles in this Pillar

2 articles
GST Appeals First Appeal GSTAT High Court Supreme Court
Appeals
13 min read

GST Appeals in India: First Appeal, GSTAT, High Court & Supreme Court — Complete Guide

A flagship legal guide on the GST appellate hierarchy in India—covering First Appeals under Section 107, GSTAT under Section 112, High Court appeals under Section 117, and Supreme Court appeals under Section 118.

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Income Tax Appeal Form 35 and CIT(A) Guide
Appeals
9 min read

Income Tax Appeal Before CIT(A): Form 35, Limitation, Grounds of Appeal & Practical Guide

A comprehensive legal guide on filing Income Tax appeals in Form 35 before CIT(Appeals), including limitation deadlines, drafting grounds of appeal, and stay of demand guidelines.

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