GST Appeals and Appellate Tribunal: Drafting, Pleading and Practice

GST Appeals and Appellate Tribunal: Drafting, Pleading & Practice by Rakesh Garg and Sandeep Garg is a specialized and practice-driven guide focusing on appellate procedures under the GST regime. The 2026 Edition offers a structured analysis of appeals before the First Appellate Authority and the Goods and Services Tax Appellate Tribunal (GSTAT), combining statutory interpretation with procedural strategy. The book addresses drafting techniques, pleading standards, legal principles, and litigation tactics required for effective representation in GST disputes. It integrates doctrinal clarity with courtroom-oriented guidance, making it a practical reference for tax professionals and litigators.

Key Features:

• Comprehensive guidance on drafting and filing GST appeals
• Detailed procedural roadmap for First Appellate Authority and GSTAT
• In-depth legal discussion supported by relevant judicial precedents
• Explanation of legal maxims and principles applicable to GST litigation
• 50+ specimen formats of appeals and related applications
• Practical insights on argument structuring and pleading strategy
• Useful for handling refund disputes, demand notices, penalty proceedings, and registration matters
• Updated for current GST appellate practice and tribunal framework

This book is particularly valuable for tax advocates, chartered accountants, GST practitioners, departmental representatives, and corporate tax managers involved in indirect tax litigation. It is also useful for law students and professionals preparing for specialization in GST appellate practice, as well as for those seeking structured guidance in drafting and arguing appeals under the GST law.

About the Authors
Preface
Short Contents
Specimen Formats
Table of Cases
PART A
Chapter A1 – Concepts and Framework of GST
Chapter A2 – Major Litigation Areas in the GST
Chapter A3 – General Principles of Law
Chapter A4 – Legal Maxims
Chapter A5 – Pleading & Oral Arguments
Chapter A6 – Preliminary and Technical Grounds – Three Pillars of Natural Justice
Chapter A7 – Adjournment, Condonation and Extension Applications
Chapter A8 – Defenses and Course of Actions Against SCN and Order in Original
Chapter A9 – GSTAT vs. CESTAT – A Glance
PART B
Chapter B1 – Concept of Appeals & Revision
Chapter B2 – Appeal by Whom and to Whom – First Appeal & GSTAT
Chapter B3 – Time Limit and Condonation – First Appeal & GSTAT
Chapter B4 – Non-Appealable Orders – First Appeal & GSTAT
Chapter B5 – Pre-Deposit – First Appeal & GSTAT
Chapter B6 – Filing Fee – First Appeal & GSTAT
Chapter B7-A – First Appellate Authority – Manner and Procedure of Filing Appeal
Chapter B7-B – First Appellate Authority – Sample Appeal Documents
Chapter B7-C – First Appellate Authority – Procedure of Filing Appeal (Online Steps)
Chapter B8 – First Appellate Authority – Disposal
Chapter B9 – Revision under GST
Chapter B10 – GSTAT: Constitution, Functions and Powers
Chapter B11-A – GSTAT – Manner and Procedure of Filing Appeal
Chapter B11-B – GSTAT – Sample Appeals
Chapter B11-C – GSTAT – Procedure of Filing Appeal (Online Steps & FAQ)
Chapter B12 – GSTAT – Cause List & Preparation for Hearing
Chapter B13 – GSTAT – Hearing and Disposal
Chapter B14 – GSTAT – Records, Registers and Inspection of Records
Chapter B15 – Appeal before the High Court and the Supreme Court
Chapter B16 – Appeal before the Advance Ruling Appellate Authority
Chapter B17 – Authorised Representative
PART C
Chapter C1 – GST Appeals Related Sections
Chapter C2 – GST Appeals Related Rules
Chapter C3 – GST Appellate Tribunal Rules, 2023
Chapter C4 – GST Appellate Tribunal (Procedure) Rules, 2025
Chapter C5 – Appeal Related GST Forms
Chapter C6 – Appeals Related CGST Notifications, Orders, Circulars & Instructions
Chapter C7 – GSTAT Orders and Advisories