GST Litigation - A Practical Guide

by Suresh Sharma & Varun Sharma

Bharat?	5
Foreword Radhanath Purohit,Addl Commissioner, O/O the Commissioner of CGST and CEX, Surat	7
About the Book	9
About the Authors	11
Preface	13
Feedback	15
Acknowledgments	17
Note to the Reader	19
Detailed Contents	23

Chapter 1 GST Litigation: Foundations, Philosophy and Constitutional Discipline	1
Chapter 2 Initiation of GST Litigation: Notices, Jurisdiction and Thresholds	13
Chapter 3 Forums of GST Litigation: Jurisdiction, Hierarchy and Strategic Bypass	90
Chapter 4 Appeals under GST before the Commissioner (First Appellate Stage)	108
Chapter 5 Appeals before the GST Appellate Tribunal	147
Chapter 6 GST Litigation before the High Courts	168
Chapter 7 GST Litigation before the Supreme Court of India	180
Chapter 8 Departmental Appeals under GST	197
Chapter 9 Revisional Jurisdiction under GST	221
Chapter 10 Advance Ruling under GST	238
Chapter 11 Amnesty Schemes under GST	254
Chapter 12 Drafting GST Appeals across Forums	269
Chapter 13 Contemporary Fault Lines in GST Litigation	282
Epilogue: GST Litigation as Institutional Dialogue	291