GST Appellate Tribunal Practice Manual

PART I

LAW & PRACTICE

Chapter 1       GST in India & Overview                                                     

Chapter 2       GST Litigation & its Management                                        

Chapter 3       Show Cause Notice                                                               

Chapter 4       Demand Order and Recovery                                                

Chapter 5       First Appellate Authority                                                       

Chapter 6       Revisional Authority                                                              

Chapter 7       High Court                                                                             

Chapter 8       Input Tax Credit                                                                    

Chapter 9       Reverse Charge Mechanism                                                   

Chapter 10     Refund under GST                                                                

Chapter 11     Inspection, Search, Seizure, Summons & Arrest                   

Chapter 12     Taxable Event                                                                        

Chapter 13     Miscellaneous provisions                                                       

PART II

GSTAT
LAW & PROVISIONS

Chapter 14     Appellate Tribunal and Benches thereof                               

Appendix 1    GSTAT (Procedure) Rules, 2025                                     

Appendix 2    Online Filing of Appeals and Applications — User Manual       

PART III

CASE LAWS

Chapter 15     Summary of Landmark Judgments                                        

Chapter 16     Summary of Important Instructions/Circulars Issued by CBIC        

Chapter 17     GSTAT, Principal Bench, New Delhi- Judgements on Anti-Profiteering Measures