GST Appeals & Appellate Procedures

ABOUT GST Appeals & Appellate Procedures
 
Contents at a Glance

• Bharat? – Page 5

• Preface to the Second Edition – Page 7

• About the Authors – Page 9

• Detailed Contents – Page 17

Chapters:

• GST in India — An Overview – Page 1

• Appeals and Revision: Legal Framework – Page 29

• Legal Terminology and Principles of Interpretation – Page 32

• Appeals to Appellate Authority – Page 153

  Annexures:

• Rules 26, 108, 109, and 109A of CGST Rules, 2017 – Page 253

• Forms GST APL-01, GST APL-02, GST APL-03, GST APL-04 – Page 257

• Notification No. 2/2017-CT & Amendments – Page 267

• Order No. 09/2019-CT – Page 297

• Circular No. 157/13/2021-GST – Page 299

• Notification No. 29/2023-CT (Special Appeal Procedure) – Page 302

Notification No. 53/2023-CT (Amnesty Scheme for GST Appeals) – Page 305

Appeals to Appellate Tribunal – Page 306

Annexures:

• Rules 26, 110, 111, 112, 113 of CGST Rules, 2017 – Page 373

• Form APL-04 – Page 377

• Order No. 09/2019-CT – Page 379

• Circular No. 132/2/2020-GST – Page 381

• Circular No. 157/13/2021-GST – Page 383

• MOF Notification (Bench Locations) – Page 386

• Forms GST APL-02, APL-04, APL-05, APL-06, APL-07 – Page 388

• MOR Notification (Appointment & Service Rules for Tribunal Members) – Page 397

Revision of Orders – Page 408

Annexures:

• Rule 109B of CGST Rules, 2017 – Page 419

• Notification No. 05/2020-CT – Page 420

• Forms GST RVN-01 & GST APL-01 – Page 421

Appeals before Courts – Page 427

Annexures:

• Rules 26, 114, 115 of CGST Rules, 2017 – Page 460

• Forms GST APL-04, GST APL-08 – Page 462

Authorized Representative including GST Practitioner – Page 466

Annexures:

• Rules 83, 83A, 83B, 84, 116 of CGST Rules, 2017 – Page 479

• Forms GST PCT-01 to GST PCT-07 – Page 486

Miscellaneous Provisions Applicable to Appeals – Page 496

Annexure:

• Notification No. 13/2017-CT – Page 502

Appendices:

• Appendix 1: Abbreviations – Page 507

• Appendix 2: Meaning of Important Legal Maxims – Page 509