ABOUT GST Appeals & Appellate Procedures
Contents at a glance
Bharat? 5
Preface to the Second Edition 7
About the Authors 9
Detailed Contents 17
Chapter 1 GST in India — An Overview 1
Chapter 2 Appeals and Revision: Legal Framework 29
Chapter 3 Legal Terminology and Principles of Interpretation 32
Chapter 4 Appeals to Appellate Authority 153
Annexure 4.1 Text of Rules 26, 108, 109 and 109A of
Central Goods and Services Tax Rules, 2017
(CGST Rules, 2017) 253
Annexure 4.2 Text of Forms GST APL-01, GST APL-02,
GST APL-03 and GST APL-04 of Central
Goods and Services Tax Rules, 2017 (CGST
Rules, 2017) 257
Annexure 4.3 Text of Notification No. 2/2017-Central Tax,
dated 19.06.2017 regarding jurisdiction of
authorities and subsequent amendments vide
Notification No. 79/2018-CT, dated
31.12.2018 and Notification No. 04/2019-CT,
dated 29.01.2019 267
Annexure 4.4 Text of Order No. 09/2019-Central Tax dated
03.12.2019 297
Annexure 4.5 Text of Circular No. 157/13/2021-GST, dated
20.07.2021 299
Annexure 4.6 Text of Notification No. 29/2023-CT, dated
31.07.2023 regarding special appeal procedure
in transitional credit matters 302
Annexure 4.7 Text of Notification No. 53/2023-Central Tax
dated 02.11.2023 regarding Amnesty Scheme
for GST Appeals 305
Chapter 5 Appeals to Appellate Tribunal 306
Annexure 5.1 Text of Rules 26, 110, 111, 112 and 113 of
Central Goods and Services Tax Rules, 2017
(CGST Rules, 2017) 373
Annexure 5.2 Text of Form APL-04 of Central Goods and
Services Tax Rules, 2017 (CGST Rules, 2017) 377
14 Contents at a glance
Annexure 5.3 Text of Order No. 09/2019-CT, dated 03.12.2019 379
Annexure 5.4 Text of Circular No. 132/2/2020-GST, dated
18.03.2020 381
Annexure 5.5 Text of Circular No. 157/13/2021-GST, dated
20.07.2021 383
Annexure 5.6 Text of MOF Notification [F.No. A50050/150/2018-CESTAT- DOR dated
14.09.2023] – Location of Benches in States
and Union Territories 386
Annexure 5.7 Text of Forms GST APL-02, GST APL-04,
GST APL-05, GST APL-06 and GST APL-07
of CGST Act, 2017 388
Annexure 5.8 Text of MOR Notification [F.No. A-50050/
69/2023-CESTAT-DOR, dated 25.10.2023]-
GST Appellate Tribunal (Appointment and
Coditions of Service of President and
Members) Rules, 2023 397
Chapter 6 Revision of Orders 408
Annexure 6.1 Text of Rules 109B of Central Goods and
Services Tax Rules, 2017 (CGST Rules, 2017) 419
Annexure 6.2 Text of Notification No. 05/2020-Central Tax,
dated 13.01.2020 420
Annexure 6.3 Text of Form GST RVN-01 and Form GST
APL-01 of Central Goods and Services Tax
Rules, 2017 (CGST Rules, 2017) 421
Chapter 7 Appeals before Courts 427
Annexure 7.1 Text of Rules 26, 114 and 115 of Central
Goods and Services Tax Rules, 2017 (CGST
Rules, 2017) 460
Annexure 7.2 Text of Form GST APL-04 and GST APL-08
109A of Central Goods and Services Tax
Rules, 2017 (CGST Rules, 2017) 462
Chapter 8 Authorized Representative including GST Practitioner 466
Annexure 8.1 Text of Rules 83, 83A, 83B, 84 and 116 of
Central Goods and Services Tax Rules, 2017
(CGST Rules, 2017) 479
Annexure 8.2 Text of Forms GST PCT-01, GST PCT-02,
GST PCT-03, GST PCT-04, GST PCT-05,
GST PCT-06 and GST PCT-07 of Central
Goods and Services Tax Rules, 2017 (CGST
Rules, 2017) 486
Contents 15
Chapter 9 Miscellaneous Provisions Applicable to Appeals 496
Annexure 9.1 Text of Notification No. 13/2017-Central Tax,
dated 28.06.2017 502
Appendix 1 Abbreviations 507
Appendix 2 Meaning of Important Legal Maxims 509
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