Appeals under GST, 2025 by CA. SATYADEV PUROHIT – Edition 2025

Description

Part I of the Book comprises an overview of the provisions under which various adjudication orders are passed by the Proper Officers under the Goods and Services Tax law and that are appealable to the Appellate Authority. This part contains overview of the provisions relating to Section 60 (Provisional Assessment), Section 62 (Assessment of Non-filers of return i.e. Best-judgment Assessment), Section 63 (Assessment of Unregistered Person), Section 64 (Summary Assessment), Section 161 (Rectification of Errors), Section 67 to 71 (Power of Inspection, Search and Seizure, Inspection of goods in Movement, etc.), Section 129 (Detention of Goods and Conveyance in Transit), Section 130 (Confiscation of Goods), Sections 73, 74 and 74A (Determination of Tax), Section 122 to 125 (Penalties Under GST) and Section 132 (Offences under GST).

Part II of the book, Appeal to Appellate Authority provides an overview of the law and procedures relating to filing of appeal to the Appellate Authority. This Part contains eight chapters dealing with different aspects of the appeal to the Appellate authority. Broadly, this Part contains discussion on the basic provisions relating to filing of appeal to the Appellate Authority, Manner of Filing Appeal, Planning Regarding Filing Appeal, Time Limit to file Appeal, Pre-deposit of Disputed tax and Penalty, Documents required to be furnished to the Appellate Authority, Appearance by Authority Representative and Order of Appellate Authority.

Part III contains a set of four Frequently Asked Questions (FAQs) on filing of Appeal to the Appellate Authority, as issued by the GSTN portal. These FAQs would provide an authentic guidance about various statutory as well as procedural aspects relating to appeals under the GST law.

Part IV of the book comprises four chapters relating to Appeal to Appellate Tribunal, Form and Manner of Filing of Appeal before the Appellate Tribunal, Procedure by Registrar of GSTAT and Appeal to High Court and Supreme Court.

Part V of the Book consists as may as 22 draft written submissions relating to the contemporary issues as adjudicated by the Adjudicating Authorities against the taxpayers.

Part VI of the Book, titled Appendix, comprises full text of relevant statutory provisions, Rules and Forms relating to the Appeals under the GST law. This would provide a ready reference of the currently applicable statutory provisions and rules relating to filing of appeal and pleading before the Appellate Authority.