Tax Lawyer in Pune

Income tax notices, appeals and GST disputes in Pune

Tax disputes in Pune come from salaried professionals as much as from businesses. IT employees receive notices about mismatches between their returns and the Annual Information Statement, foreign stock options or capital gains from RSUs, and undisclosed foreign assets. Property sellers in the city's fast-rising markets face questions on capital gains and the stamp duty value of flats. Traders, manufacturers and service providers deal with GST show cause notices over input tax credit, classification, e-way bills and supplier cancellations. Educational institutions and charitable trusts face scrutiny of their registrations and exemptions, and small businesses discover that a supplier's default has led to their own input tax credit being questioned months later.

Income tax for the tax year beginning 1 April 2026 and later is governed by the Income-tax Act, 2025, while earlier assessment years continue under the Income-tax Act, 1961, so the year involved decides which law and which section numbers apply. Most assessments are now carried out under the faceless regime, with notices and replies exchanged on the e-filing portal. Reassessment of past years is possible only within the time limits and procedure the law lays down, and a notice issued without following that procedure can be challenged.

GST disputes are governed by the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. A taxpayer may be dealt with either by the central GST authorities or the state GST department, depending on the assignment of the registration. Show cause notices for tax not paid or credit wrongly availed are issued under the provisions for non-fraud and fraud cases, with different time limits and penalties. Whatever the law, the key practical rule is to reply to every notice within the time it gives, because an ex-parte order is much harder to undo.

Where these matters are heard in Pune

For income tax, the first appeal against an assessment order lies to the Commissioner of Income Tax (Appeals) or the Joint Commissioner (Appeals), mostly through the faceless appeal system. The second appeal goes to the Income Tax Appellate Tribunal, and Pune taxpayers are heard by the ITAT Pune Bench. Appeals from the ITAT on substantial questions of law, and writ petitions against illegal notices or orders, are filed before the Bombay High Court in Mumbai, since Pune has no separate High Court bench.

For GST, an appeal against an adjudication order is filed before the Appellate Authority, generally within three months and with a pre-deposit of a part of the disputed tax. The next appeal lies to the GST Appellate Tribunal at the bench notified for Maharashtra, and then to the High Court or Supreme Court on questions of law. Writ petitions challenging jurisdiction, cancellation of registration or blocking of credit are filed before the Bombay High Court. Your advocate will confirm the correct authority and bench for your matter.

How a tax matter usually moves in Pune

1. Read the notice carefully
   Identify the law, the section, the year or period involved and the last date for reply. Download the notice from the income tax e-filing portal or the GST portal so that you have the official version with its document identification number.
2. Gather records
   Collect returns, computation, Form 26AS, the Annual Information Statement, bank statements, purchase and sale invoices, GST returns and ledgers. For capital gains, keep the purchase and sale deeds and improvement bills.
3. Draft and file the reply
   The advocate or chartered accountant prepares a reasoned reply with supporting documents and files it online before the deadline. If more time is needed, an adjournment is requested in writing through the portal.
4. Personal hearing
   In faceless income tax proceedings, a personal hearing by video conference can be requested in certain cases. In GST matters, a personal hearing must be given before an adverse order. Use the hearing to explain the facts and the legal position clearly.
5. Appeal against the order
   If the order is adverse, file an appeal within the time allowed, with the required fee and, in GST, the pre-deposit. Apply for stay of demand where recovery is threatened while the appeal is pending.
6. Tribunal and High Court
   If the first appeal fails, the matter goes to the ITAT Pune Bench or the GST Appellate Tribunal. Questions of law, and challenges to notices issued without jurisdiction, can be taken to the Bombay High Court.

Pune: local points to know

• Income tax appeals from Pune at the second stage are heard by the ITAT Pune Bench, while appeals on questions of law go to the Bombay High Court in Mumbai.
• Many Pune salaried taxpayers working with multinational companies receive notices about foreign stock options, foreign bank accounts and RSU income, which need careful disclosure in the return.
• Pune property sellers often face capital gains questions where the sale price is lower than the stamp duty value assessed under the Maharashtra Stamp Act, and the law allows this difference to be examined.
• GST registrations in Pune may be administered either by the central GST authorities or the Maharashtra state GST department, and the notice will show which authority is handling the case.
• Tax proceedings are mostly in English, but supporting local documents such as property cards and society papers may be in Marathi and may need translation.

Choosing and working with an advocate

Tax disputes often need an advocate and a chartered accountant working together, one handling the law and the forum, the other the numbers. Choose an advocate who appears before the ITAT Pune Bench, the GST appellate authorities and, where needed, the Bombay High Court. Ask for the advocate's enrolment number and the State Bar Council where they are enrolled. Give them access to all notices on the portal, not just the latest one, as earlier communications can change the strategy. Agree who will monitor the portal and the deadlines, so that nothing is missed while the matter is pending.

Agree the scope and the fee in writing, for example whether it covers only the reply, the first appeal, the Tribunal or a writ petition. Fees depend on the advocate and the matter, and the required tax pre-deposits are separate from the fee. Take a receipt for every payment. Mara Vakil helps you find and contact enrolled advocates for a free first consultation; it is not a law firm and charges clients nothing to find or consult advocates.

On Mara Vakil you describe your matter once and enrolled advocates who handle tax matters in Pune can accept it and call you. Mara Vakil charges clients nothing to find or consult advocates. Send your matter →

Questions people ask about tax matters in Pune

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This page gives general information about the law in Pune, Maharashtra. It is not legal advice and is not an advertisement or solicitation by any advocate. Laws and court practice change; confirm details with an advocate before acting. Mara Vakil is a technology platform, not a law firm. Read our disclaimer.