GST Appellate Tribunal Practice Manual
by Ramesh Chandra JenaCONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface to the Second Edition | 7 |
| 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 Manual | 500 |
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.Have Questions About This Book?
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