GST Appellate Tribunal Practice Manual

by Ramesh Chandra Jena

GST Appellate Tribunal Practice Manual

by Ramesh Chandra Jena

CONTENTS AT A GLANCE

Bharat?5
Preface to the Second Edition7
About the Author 9
Detailed Contents 13
Table of Cases 33

PART 1

LAW & PRACTICE

Chapter 1 GST in India & Overview 3
Chapter 2 GST Litigation & its Management 21
Chapter 3 Show Cause Notice 101
Chapter 4 Demand Order and Recovery 139
Chapter 5 First Appellate Authority 210
Chapter 6 Revisional Authority 219
Chapter 7 High Court 223
Chapter 8 Input Tax Credit 228
Chapter 9 Reverse Charge Mechanism 248
Chapter 10 Refund under GST 270
Chapter 11 Inspection, Search, Seizure, Summons & Arrest 336
Chapter 12 Taxable Event 392
Chapter 13 Miscellaneous provisions 396

PART II

GSTAT

LAW & PROVISIONS

Chapter 14 Appellate Tribunal and Benches thereof 403
Appendix 1 GSTAT (Procedure) Rules, 2025 429
Appendix 2 Online Filing of Appeals and Applications - User Manual500

PART III

CASE LAWS

Chapter 15 Summary of Landmark Judgments 511
Chapter 16 Summary of Important Instructions/Circulars Issued by CBIC 580
Chapter 17 GSTAT, Principal Bench, New Delhi- Judgements on Anti-Profiteering Measures 746
Chapter 18 GST Appellate Tribunal Landmark Judgements 762

About the Author

Ramesh Chandra Jena

Ramesh Chandra Jena, Advocate, is an indirect tax expert with practical experience of more than 34 years with industries and corporate sectors in India. He carries deep knowledge and has proven track career on indirect tax matters. During his long exposed professional career in Industrial and Corporate Sectors, he has handled indirect tax issues in industries of multi products such as Paper & Paper Board, Automobile Components Manufacturers, Textile & Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZs and EOUs. Due to his conceptual knowledge and practical exposures, he has penned "GST-Smart Guide (A Complete Practical Approach to Goods and Services Tax in India)".

Mr. Jena is a prolific writer. He has contributed more than 500 articles on the subject matter of taxation to the print media, namely, Excise Law Times, Service Tax Review, GST Law Times and electronic media such as TIOL, Taxongo, Taxman and Taxguru. He has been spreading the knowledge on tax matters amongst professionals through his publication of articles not only for the corporate professionals but also for the department officers. With the pre-implementation of GST regime and post-implementation of GST regime he has contributed a good number of articles on GST issues and suggestions for improvement. Now, he is a practicing advocate at Orissa High Court, Cuttack. On behalf of All Odisha Tax Advocates Association he is representing as a member of 'Grievance Redressal Committee' of GST, Central Excise & Customs, Bhubaneswar Zone, Odisha.

GST Appellate Tribunal Practice Manual
Publisher: Bharat Law House
Pages: 808
Language: English
ISBN: 9789347779794
1145 Price : ₹ 1595
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