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                   

PART II

GSTAT
LAW & PROVISIONS

Chapter 12     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 13     Summary of Landmark Judgments