GST Litigation – A Practical Guide

Description

Chapter 1 GST Litigation: Foundations, Philosophy and Constitutional Discipline 1
Chapter 2 Initiation of GST Litigation: Notices, Jurisdiction and Thresholds 13
Chapter 3 Forums of GST Litigation: Jurisdiction, Hierarchy and Strategic Bypass 90
Chapter 4 Appeals under GST before the Commissioner (First Appellate Stage) 108
Chapter 5 Appeals before the GST Appellate Tribunal 147
Chapter 6 GST Litigation before the High Courts 168
Chapter 7 GST Litigation before the Supreme Court of India 180
Chapter 8 Departmental Appeals under GST 197
Chapter 9 Revisional Jurisdiction under GST 221
Chapter 10 Advance Ruling under GST 238
Chapter 11 Amnesty Schemes under GST 254
Chapter 12 Drafting GST Appeals across Forums 269
Chapter 13 Contemporary Fault Lines in GST Litigation 282