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.