GST Appeals and Appellate Tribunal - Drafting, Pleading & Practice
by Rakesh Garg & Sandeep GargContents
| About the Authors | v |
| Preface | vii |
| Short Contents | ix |
| Specimen Formats | xi |
| Table of Cases | xxxiii |
Part A
| Chapter A1 - Concepts and Framework of GST | A1-1 |
| 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 SC Nand Order in original | |
| Chapter A9 - GSTAT vs. CESTAT - A Glance | A9-1 |
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, its 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 - Hearingand Disposal | |
| Chapter B14 - GSTAT - Records&Registersand 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 | C5-1 |
| Chapter C6 - Appeals Related CGST Notifications, Orders, Circulars,Instructions | |
| Chapter C7 - GSTAT Orders and Advisories |
About the Author
Rakesh Garg & Sandeep Garg
Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years. He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:
- Delhi Sales Tax Ready Reckoner
- Hand Book for NGOs and NPOs
- Migration to GST - Enrolment, Transition and Safeguards
- GST Refund – A Practical Guide
- Handbook of GST in India
- GST Laws Manual – Acts, Rules and Forms
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.
Rakesh Garg LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and now, GST. He has authored a number of books during the last more than 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:
- Delhi VAT Ready Reckoner
- Concepts of Central Sales Tax
- Goods under Sales Tax Laws
- Service Tax Ready Reckoner
- Migration to GST - Enrolment, Transition and Safeguards
- GST Refund – A Practical Guide
- Handbook of GST in India
- GST Laws Manual – Acts, Rules and Forms
- GST Guide with Ready Reckoner
- Guide to GST on Services – (HSN Code wise taxability of all services)
These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.
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