GST Appeals and Appellate Tribunal - Drafting, Pleading & Practice

by Rakesh Garg & Sandeep Garg

GST Appeals and Appellate Tribunal - Drafting, Pleading & Practice

by Rakesh Garg & Sandeep Garg

Contents

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.

View other books from Accounts
GST Appeals and Appellate Tribunal - Drafting, Pleading & Practice
Pages: 784
Language: English
ISBN: 9788199838093
1245 Price : ₹ 1795
Price Inclusive of Delivery Charges
Save ₹550 (31% OFF)
Add to Cart
Share :

Have Questions About This Book?

Our course advisors are here to help you make the right decision for your career growth.

Join Us !!

List your Books

Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.

Get Started