Tax Representation & Litigation Support

Tax Representation & Litigation Support

Tax notices, assessments and departmental proceedings require careful review, proper documentation and well-drafted responses. A delayed, incomplete or poorly drafted reply may result in unnecessary tax demands, interest, penalties, litigation exposure and business disruption.

T N K & Company provides professional support in GST and income tax representation matters, including notice review, reply drafting, assessment support, rectification applications, appeal documentation, written submissions, personal hearing preparation, demand analysis and representation before tax and regulatory authorities.

Our approach is fact-based, documentation-driven and compliance-focused. We assist clients in presenting their case clearly, supported by records, reconciliations, legal provisions and practical explanations.

Our Tax Representation Services Include

1. Income Tax Notice Review and Reply Support

We assist taxpayers in reviewing and responding to income tax notices and portal-based communications.

Our support includes:

• Review of income tax notices and communications
• Identification of issues raised by the department
• Review of reported income, deductions and tax credits
• Reconciliation with books, financial statements and tax records
• Drafting of notice replies
• Preparation of supporting documents
• Response to mismatch-related queries
• Response to demand-related communications
• Submission support through the income tax portal
• Follow-up and status tracking

2. GST Notice Review and Reply Support

GST notices often arise due to return mismatches, ITC issues, tax payment differences, e-way bill data, e-invoice data, registration issues or audit observations.

Our GST notice support includes:

• Review of GST notices and departmental communications
• Analysis of issues raised by GST authorities
• GST return reconciliation
• ITC reconciliation and mismatch review
• Sales and turnover reconciliation
• E-way bill and e-invoice data review, where applicable
• Drafting of GST notice replies
• Preparation of supporting documents
• Submission support on the GST portal
• Follow-up and response tracking

3. Scrutiny and Assessment Proceedings

During scrutiny or assessment proceedings, taxpayers are required to provide explanations, reconciliations and documentary evidence within prescribed timelines.

We assist in:

• Understanding the scope of scrutiny or assessment
• Reviewing books of accounts and filed returns
• Preparing issue-wise explanations
• Compiling supporting documents
• Drafting written submissions
• Preparing reconciliations and working papers
• Responding to further queries from authorities
• Supporting personal hearing preparation
• Reviewing draft observations or proposed additions
• Assisting in final response submission

4. GST Assessments, Audit and Demand Proceedings

We support clients in GST proceedings involving mismatches, short payment, excess ITC, classification, rate differences, registration matters, refund issues and other disputes.

Our support includes:

• GST assessment support
• GST audit support
• GST demand notice review
• Reply to show cause notices
• Preparation of issue-wise submissions
• Compilation of invoice-wise details
• ITC eligibility documentation
• Tax payment and liability reconciliation
• Response to demand proposals
• Support in personal hearing preparation
• Review of demand orders and next steps

5. Written Submissions and Personal Hearing Support

Proper written submissions are critical in tax proceedings. The response should be clear, factual, legally supported and backed by records.

We assist in preparing:

• Detailed written submissions
• Issue-wise replies
• Fact summaries
• Chronology of events
• Legal and factual explanations
• Reconciliation statements
• Annexures and supporting documents
• Personal hearing notes
• Management briefing notes
• Follow-up submissions after hearings

6. Rectification and Demand Resolution

Taxpayers may receive incorrect demands due to mismatch, processing errors, credit mismatch, challan mismatch or incorrect reporting.

Our support includes:

• Review of outstanding tax demands
• Demand reconciliation
• Tax payment and credit verification
• Challan and return matching
• Rectification application support
• Response to demand notices
• Refund adjustment review
• Correction of mismatch-related issues
• Follow-up for demand closure
• Documentation of demand resolution status

7. Appeal Support

Where an order is passed against the taxpayer, appeal may be required before the appropriate appellate authority.

Our appeal support includes:

• Review of assessment or demand orders
• Identification of appealable issues
• Demand and pre-deposit analysis, where applicable
• Preparation of statement of facts
• Drafting of grounds of appeal
• Compilation of supporting documents
• Preparation of paper book / annexures
• Written submissions for appellate proceedings
• Hearing preparation support
• Coordination and representation support, wherever applicable

8. GST Appeal and Post-Order Support

GST demand orders require careful evaluation of facts, limitation, tax computation, ITC eligibility, reconciliation differences and procedural aspects.

Our GST appeal support includes:

• Review of GST demand orders
• Analysis of tax, interest and penalty components
• Pre-deposit working support
• Preparation of appeal documentation
• Drafting of statement of facts and grounds
• Compilation of GST returns, invoices and reconciliations
• Support for written submissions
• Follow-up on appeal status
• Advisory on further remedies, where required

9. Income Tax Appeal and Post-Assessment Support

Income tax assessment orders may involve additions, disallowances, tax credit mismatches, income mismatch, unexplained transactions or other disputed matters.

Our support includes:

• Review of assessment orders
• Analysis of additions and disallowances
• Demand working and tax impact review
• Statement of facts preparation
• Grounds of appeal drafting support
• Supporting document compilation
• Paper book preparation support
• Written submissions
• Stay petition support, where applicable
• Coordination for appellate proceedings

10. Refund, Credit and Mismatch Resolution

Tax refunds and credits may get delayed due to mismatches or departmental queries.

We assist in:

• Refund status review
• Tax credit mismatch review
• TDS / TCS credit reconciliation
• GST refund query response
• Income mismatch review
• AIS / tax credit statement review
• GST portal data reconciliation
• Response to refund-related notices
• Supporting document compilation
• Follow-up for refund processing

11. Search, Survey and Summons Support

In sensitive matters involving summons, survey or detailed departmental enquiries, professional documentation and proper response handling become very important.

Our support may include:

• Review of summons or departmental communications
• Document compilation support
• Data reconciliation
• Preparation of factual statements
• Coordination for response filing
• Support in preparing submissions
• Advisory on documentation discipline
• Coordination with legal counsel, wherever required

For matters requiring specialised legal representation, we coordinate with appropriate legal professionals while supporting the financial, accounting and tax documentation aspects.

12. Compliance Risk Review Before Proceedings

Businesses can reduce disputes by reviewing compliance records before notices or assessments arise.

We assist in:

• GST compliance review
• Income tax compliance review
• TDS / TCS reconciliation review
• ITC reconciliation review
• Books vs returns reconciliation
• Turnover reconciliation
• Tax payment review
• Year-end compliance review
• Identification of possible exposure areas
• Corrective action planning

Common Tax Representation Matters We Handle

Who Can Avail These Services?

Our tax representation and litigation support services are suitable for:

• Individuals receiving income tax notices
• Businesses receiving GST notices
• Private limited companies
• LLPs and partnership firms
• Proprietorship businesses
• MSMEs and start-ups
• Professionals and consultants
• Trusts, NGOs and Section 8 companies
• Exporters and importers
• E-commerce sellers
• Businesses with tax demands or refund issues
• Entities facing scrutiny, assessment or appeal proceedings

Why Choose T N K & Company?

At T N K & Company, we understand that tax proceedings require more than routine compliance knowledge. They require careful reading of notices, factual analysis, proper drafting, supporting documentation and structured representation.

Our tax representation practice is supported by:

• Partner-led review of important matters
• Strong drafting of replies and written submissions
• Experience in GST and income tax proceedings
• Reconciliation-based approach to tax disputes
• Documentation discipline for assessments and appeals
• Practical understanding of business transactions
• Support for personal hearings and departmental communications
• Coordination with legal counsel wherever specialised legal support is required

Our Approach

Review

We review the notice, order or departmental communication to understand the exact issue, timelines and compliance requirements.

Analyse

We analyse books of accounts, returns, portal records, reconciliations, tax payments and supporting documents.

Prepare

We prepare issue-wise replies, written submissions, factual explanations, annexures and supporting documents.

Represent

We support submission before authorities, personal hearing preparation and response to further queries.

Resolve

We assist in demand resolution, rectification, appeal documentation, follow-up and closure wherever possible.