GST Appellate Tribunal Practice Manual

by Ramesh Chandra Jena

Bharat?	5
Preface to the Second Edition	7
About the Author	9
Detailed Contents	13
Table of Cases	33

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

Chapter 14 Appellate Tribunal and Benches thereof	403
Appendix 1 GSTAT (Procedure) Rules, 2025	429
Appendix 2 Online Filing of Appeals and Applications - User Manual	500

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