G S T Appeals & Appellate Procedures

Book Details

Contents at a glance

Bharat?	5
Preface to the Third Edition	7
About the Authors	11
Detailed Contents	19

Chapter 1 GST in India — An Overview	1
Chapter 2 Appeals and Revision: Legal Framework	31
Chapter 3 Legal Terminology and Principles of Interpretation	40
Chapter 4 Appeals to Appellate Authority	194
Annexure 4.1 Text of Rules 26, 108, 109, 109A, 109C and 113 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	342
Annexure 4.2 Text of Forms GST APL-01, GST APL-02 GST APL-03, GST APL-04 and GST APL-01/03W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	348
Annexure 4.3 Text of Notification No. 2/2017-Central Tax, dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments upto 31.03.2025	358
Annexure 4.4 Text of Kerala State Circular No. 5/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order	397
Annexure 4.5 Text of Circular No. 157/13/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period	400
Annexure 4.6 Text of Notification No. 29/2023-CT, dated 31.07.2023 — Regarding special appeal procedure in transitional credit matters	403
Annexure 4.7 Text of Notification No. 53/2023-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals	406
Annexure 4.8 Text of Notification No. 22/2024-CT, dated 08.10.2024 — Special Procedure for rectification of orders	408
Annexure 4.9 Text of Instruction F. No. 390/Misc/3/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes	411
Annexure 4.10 Text of the Circular No. F. 3(640)/ GST/ P&R/2025/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi	412
Annexure 4.11 Text of Circular No. 250/07/2025-GST dated 24.06.2025-Clarification on reviewing/revisional/appellate authority for orders issued by Common Adjudicating Authority	415
Chapter 5 Appeals to Appellate Tribunal	417
Annexure 5.1 Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	577
Annexure 5.2 Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	583
Annexure 5.3 Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019	595
Annexure 5.4 Text of Circular No. 132/2020-GST, dated 18.03.2020	597
Annexure 5.5 Text of Circular No. 157/13/2021-GST, dated 20.07.2021	599
Annexure 5.6(A) Text of Notification No. F.No. A-50050/150/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified	602
Annexure 5.6(B) Text of Gazette Notification [F.No. A-50050/99/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT	604
Annexure 5.6(C) Text of Notification No. F.No. A-50050/ 150/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified	605
Annexure 5.6(D) Text of Notification No. F.No. A-50050/ 99/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location	608
Annexure 5.7 Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023	615
Annexure 5.8 Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025	625
Annexure 5.9 Text of Circular F. No. A-50050/99/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT	662
Annexure 5.10 Text of Order No. 18/10/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT	664
Annexure 5.11 Text of GSR 340(E), F. No. A-11/1/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees	665
Annexure 5.12 Text of Notification F. No. A-50050/99/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities	681
Annexure 5.13 Text of Circular No. 224/18/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal	683
Annexure 5.14A Text of Notification No. 18/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases	687
Annexure 5.14B Text of Notification No. 19/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017	688
Annexure 5.15 Text of Circular No. 01/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal	689
Chapter 6 Revision of Orders	692
Annexure 6.1 Text of Rules 109B of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	706
Annexure 6.2 Text of Notification No. 05/2020-Central Tax, dated 13.01.2020	707
Annexure 6.3 Text of FORM GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	708
Chapter 7 Appeals before Courts	714
Annexure 7.1 Text of Rules 26, 114 and 115 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	759
Annexure 7.2 Text of Form GST APL-04 and GST APL-08 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	761
Annexure 7.3 Text of Circular No. 207/1/2024-GST, dated 26.06.2024	764
Chapter 8 Authorized Representative including GST Practitioner	768
Annexure 8.1 Text of Rules 83, 83A, 83B, 84 and 116 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	782
Annexure 8.2 Text of Forms GST PCT-01, GST PCT-02, GST PCT-03, GST PCT-04, GST PCT-05, GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)	789
Chapter 9 Miscellaneous Provisions Applicable to Appeals	799
Annexure 9.1 Text of Notification No. 13/2017-Central Tax, dated 28.06.2017	806
Chapter 10 Amnesty/Waiver Scheme under Section 128A	811
Annexure 10.1 Text of Rule 164 of CGST Rules, 2017	834
Annexure 10.2 Notification No. 21/2024-CT, dated 08.10.2024	839
Annexure 10.3 Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017	840
Annexure 10.4 Text of Circular No. 238/32/2024-GST, dated 15.10.2024	857
Annexure 10.5 Text of Circular No. 248/05/2025-GST, dated 27.03.2025	873
Annexure 10.6 Text of Instruction No. 02/2025-GST, dated 07.02.2025	876
Appendix 1 Abbreviations	878
Appendix 2 Meaning of Important Legal Maxims	881

About the Author

CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 63, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title �A Conceptual Approach to Corporate Governance: Preparation for Global Interface� from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He has recently been conferred with D.Litt (h.c.) from Commonwealth Vocational University, Kingdom of Tonga. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI) and registered on the panel of Independent Director maintained by IICA, Ministry of Corporate Affairs (MCA).

Ms. Neha Somani, B.Com, FCA, PhD (h.c.) is a promising Chartered Accountant in practice having qualified in November 2014. Apart from being a Fellow member of the Institute of Chartered Accountants of India (ICAI), she possesses a PhD degree on the research work done in Goods & Services Tax (GST) from Commonwealth Vocational University, Kingdom of Tonga. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing mainly in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.

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