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:

1. GST in India — An Overview – Page 1
2. Appeals and Revision: Legal Framework – Page 29
3. Legal Terminology and Principles of Interpretation – Page 32
4. 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
5. 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
6. 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
7. 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
8. 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
9. 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