GST Appellate Tribunal Practice Manual | Incorporating GST Litigations & Its Management

GST Appellate Tribunal Practice Manual is a comprehensive professional guide authored by Ramesh Chandra Jena, Advocate, focusing on the practical and procedural aspects of GST litigation and appellate remedies under the Goods and Services Tax regime. Incorporating GST Litigations & Its Management, the book systematically covers the complete lifecycle of GST disputes, from show cause notices and demand orders to appellate proceedings before various authorities and the GST Appellate Tribunal (GSTAT). The work provides an in-depth understanding of substantive and procedural GST law, including input tax credit, reverse charge mechanism, refunds, inspections, searches, seizures, recoveries, and judicial remedies. The book further enriches readers with landmark judgments, important CBIC instructions and circulars, anti-profiteering decisions, and GSTAT case law, making it a valuable resource for professionals engaged in GST litigation and compliance.

Key Features

• Comprehensive coverage of GST in India and overall GST framework
• Detailed analysis of GST Litigation and Litigation Management
• Dedicated chapters on Show Cause Notices, Demand Orders, and Recovery Proceedings
• Covers remedies before First Appellate Authority and Revisional Authority
• Explains litigation before the High Court in GST matters
• In-depth discussion on Input Tax Credit (ITC) provisions
• Detailed treatment of Reverse Charge Mechanism (RCM)
• Comprehensive analysis of GST Refund provisions
• Covers Inspection, Search, Seizure, Summons, and Arrest
• Explains the concept of Taxable Event under GST
• Includes important Miscellaneous GST Provisions
• Dedicated section on GST Appellate Tribunal and Benches
• Includes GSTAT (Procedure) Rules, 2025
• Covers Online Filing of Appeals and Applications ? User Manual
• Contains summaries of Landmark GST Judgments
• Includes important CBIC Instructions and Circulars
• Features GSTAT Principal Bench, New Delhi Anti-Profiteering Judgments
• Covers significant GST Appellate Tribunal Landmark Judgments