When a Tribunal or an authority decides against you and the case raises a point of law, the High Court and the Supreme Court are the next step. These courts do not re-examine the facts. They decide whether the law was applied correctly, so the way a case is framed matters a great deal. Appealfiling.in prepares and argues appeals, references and revisions in Income Tax, GST, PMLA and related matters.
Appeal, Reference and Revision
Appeal
Most tax statutes allow a further appeal to the High Court against an order of the Appellate Tribunal, usually on a substantial question of law and within a fixed time limit.
Reference
Where the statute provides for it, a Tribunal can refer a question of law to the High Court for its opinion.
Revision
A revision asks a higher authority or court to examine an order for a legal error or an error of jurisdiction, where the statute provides for it.
Writ Petitions
Where an order is passed without jurisdiction, in breach of natural justice or contrary to the law, a writ petition under Article 226 of the Constitution may be an option. We advise whether a writ or a statutory appeal is the better route for your case.
The Supreme Court
A statutory appeal lies to the Supreme Court in some matters. In others, you need to seek special leave to appeal under Article 136 of the Constitution. We assess whether your case raises a question that the Court is likely to hear before advising you to proceed.
How We Help
- Identify the substantial question of law in your case
- Draft the appeal, reference, revision or petition and the paper book
- Research and cite the relevant judgments
- Appear and argue before the High Court or the Supreme Court
Related Articles
- Appeal to the High Court in Tax Matters: Substantial Question of Law
- ITAT Appeal Procedure: Steps, Time Limit and Cross-Objections
Frequently Asked Questions
When can I appeal to the High Court?
Generally after the Appellate Tribunal has decided your case, and only if it raises a substantial question of law. The time limit depends on the statute, so please contact us as soon as you receive the Tribunal's order.
Is an appeal to the Supreme Court available in every case?
No. It depends on the statute and the nature of the order. In many matters you need the Supreme Court's permission, called special leave, and that permission is given only when the case raises an important question.
How long does a High Court appeal take?
It varies with the court, its workload and the complexity of the case. We will give you a realistic view of the timeline once we have read the order.