Description
This book is a comprehensive guide on the procedural and substantive aspects of GST appellate mechanisms in India. The book addresses the critical need for understanding GST appeals, which is vital due to the evolving nature of GST litigation and the lack of a fully functional GST Appellate Tribunal. It thoroughly analyses the GST appellate procedures underpinned by the latest legal provisions, rules, and case law, ensuring readers can access current and relevant information.
Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience.
The Present Publication is the Latest 2024 Edition, authored by Adv. K.S. Naveen Kumar and CA. Annapurna Kabra. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows:
[Content Structure]
The book is structured to facilitate easy understanding, starting from basic principles to more complex appellate procedures
Key chapters cover a range of topics, including the basics of the first appeal, the nuances of pre-deposit requirements, and practical tips on avoiding common errors in the appeal process
[Practical Insights]
Real-world case studies and examples are integrated throughout the text, offering readers practical perspectives on navigating the appellate system
Detailed coverage of procedural steps, from notice types to electronic appeal filing, provides a hands-on guide for practitioners
[Additional Features]
The book includes a variety of annexures, such as illustrative formats and a summary of relevant notifications and circulars, serving as a quick reference tool
A dedicated chapter on frequently asked questions addresses common queries, aiding in quick problem-solving
[Authoritative Guidance] The authors, with their extensive experience and expertise, provide fresh perspectives and detailed coverage of various steps and provisions crucial for litigants
[Updated Content] It includes the latest provisions, rules, circulars, and case decisions related to GST Appeals, ensuring readers have access to the most current information
[Accessible Format] Designed as a handbook, it is a ready reckoner for those involved in GST litigation, offering simple and concise explanations of procedures and principles
The highlights of the content are as follows:
Detailed chapters covering everything from the introduction of GST Appeals to specific procedures like:
Basic Provisions of First Appeal
Pre-Deposit Requirements
Practical Aspects
Common Errors
Special emphasis on the shift from manual to automated filing of appeals under GST, reflecting modern practices and procedural changes
Insights into the non-constitution of the Tribunal, its implications, and the shift towards High Courts, highlighting the current challenges in GST litigation
The detailed contents of the book are as follows:
Introduction
Types of Notices and Appealable Orders
Revisionary Authority
Provisional Attachment
Basic Provisions of First Appeal
Pre-Deposit for Filing Appeal and Interest on Pre-Deposit
Practical Aspects and Common Errors
Rectification
Refund Arising Due to Favourable Order
Appeal to Advance Ruling Appellate Authority
GST Appellate Tribunal
Doctrine of Merger with GST illustrations
Relevant Judicial Pronouncements
Frequently Asked Questions
ANNEXURES
Illustrative Formats
Steps for filing Appeal Electronically
Summary of Notifications and Circulars
Abbreviations and Reference Sections
