The Institute of Chartered Accountants of India (ICAI) has released a comprehensive publication, Practical Guide to GST Disputes, aimed at equipping Chartered Accountants (CAs) with in-depth knowledge and practical skills for effectively handling GST litigation, from departmental investigations to appellate proceedings.
Developed by the GST & Indirect Taxes Committee, the guide addresses the growing complexity of GST disputes, which have surged in recent years due to evolving legal interpretations, procedural ambiguities and the rapid pace of regulatory changes. With the GST Appellate Tribunal (GSTAT) expected to become operational soon, ICAI sees this as a crucial moment to strengthen the litigation readiness of tax professionals.
The publication covers a broad spectrum of dispute-related areas, including litigation strategy, drafting and pleadings, principles of evidence, revisionary proceedings, ethics in representation and challenges during adjudication and appeals. It also details the roles and responsibilities of CAs as authorised representatives under GST law, best practices in representation and the importance of professional integrity.
ICAI President CA Charanjot Singh Nanda praised the collaborative effort behind the guide, noting that it reflects the institute's commitment to "professional excellence and knowledge sharing." Vice-President CA Prasanna Kumar D, along with committee leaders and domain experts, contributed to its development and technical review.
Highlighting opportunities for CAs in GST litigation, the guide stresses the need for continuous legal and technological upskilling, mastery of evidence law, adherence to principles of natural justice, and a meticulous approach to case handling. It also provides practical "Do's and Don'ts" for representation, aiming to help practitioners navigate disputes efficiently while upholding ethics and client trust.
Click here to download the Practical Guide to GST Disputes
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