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

Chapter 18     GST Appellate Tribunal Landmark Judgementsd