Taxmann GST Appeals & Appellate Tribunal By Dipak N Joshi 1st Edition Dec 2025

Taxmann GST Appeals & Appellate Tribunal By Dipak N Joshi 1st Edition Dec 2025

The Present Publication is the Latest 2026 Edition, updated till November 2025. This book is authored by CMA Dipak N Joshi, with the following noteworthy features:

• [Granular Procedural Commentary] The book explains, step-by-step, the entire process of filing an appeal, including:
  • Filing APL-01 electronically, and understanding which fields are auto-populated and which require detailed written submissions (e.g., Statement of Facts, Grounds of Appeal)
  • Complete requirements for APL-05 before the Tribunal, including cause title, party details, act selection, case description, annexure-based statements, and respondent designation
• [Comprehensive Explanation of GSTAT (Procedure) Rules] Covers procedural norms such as:
  • Rule 18 – Form and filing requirements
  • Rule 21 – Mandatory supporting documents (certified copies of orders, relied-upon documents, attested copies, etc.)
  • Registrar’s powers to accept or return defective appeals; rectification time limits; scrutiny process
• [Specimen Letters, Applications & Draft Pleadings] Includes templates for:
  • Condonation of delay
  • Applications for rectification, review, and revision
  • Requests for adjournment
  • Draft grounds for common dispute categories
  • Written submissions & rejoinders
• [Practical & Issue-wise Drafting Guidance] Examples include:
  • How to present a case history as required in Annexure E (with date-wise narration, reference numbers, and actions taken)
  • How to prepare case summaries and break up tax, interest, penalty, and fee across CGST/SGST/IGST/Cess
• [Tabular Presentation of Rules & Forms] The GSTAT Rules are rewritten in clear, comparative tables for faster comprehension
• [Deep Insights into Taxpayer Issues & Litigation Trends] Includes practical commentary on:
  • Valuation disputes
  • Classification issues (HSN/SAC) and their mandatory disclosure requirements in appeals
  • ITC denial grounds
  • Refund-related appeals
  • Natural justice violations
  • Penalty and prosecution-linked appeals
• [Pre-deposit Compliance & Limitation Strategy] Detailed discussion includes:
  • Calculating the admitted amount and the disputed amount separately
  • Validating pre-deposit payments and attaching proof
  • Filing appeals within the limitation and drafting condonation applications when delayed

The book is structured to provide full-spectrum coverage of:

• Appeals Before the Appellate Authority (AA)
  • Filing APL-01
  • Mandatory forms, statements, and annexures
  • Documentary prerequisites
  • Personal hearing rights and procedural safeguards
  • Rectification & review provisions
• Appeals Before the GST Appellate Tribunal (GSTAT)
  • Filing APL-05 and its 26+ mandatory fields, including:
    • Respondent details
    • Issue categorisation (38 categories prescribed)
    • Market value of seized goods
    • Case summary & financial break-up
    • Statement of Facts
    • Grounds of Appeal
  • Registrar’s scrutiny, defect correction, admission & acknowledgement procedures
• Revision, Review & Rectification Mechanisms
  • Revisionary powers of the Commissioner
  • Grounds for rectification of mistakes apparent on record
  • Departmental review procedures
  • Practical drafting strategy
• Specimen Drafts & Practical Tools
  • Filled sample formats for Form APL-01 & APL-05
  • Templates for appeals against adjudication, refunds, penalties, classification disputes, and ITC reversals
  • Annexure preparation formats (A, B, C, D, E)
• Litigation Strategy & Case-building
  • How to prepare a persuasive Statement of Facts
  • Issue framing & drafting of Grounds
  • Structuring relief sought in the Prayer section
  • Managing cross appeals & cross objections
  • Documenting evidence and relied-upon material

About The Faculty 

Dipak N. Joshi is a Fellow Member of the Institute of Cost Accountants of India (ICMAI) with over a decade of specialised professional experience in Indirect Taxation. He is a Partner at Deodhar Joshi & Associates, a prominent firm known for its expertise in GST, Central Excise, and Service Tax. His litigation practice spans complex indirect tax disputes, and he has successfully represented clients before various appellate forums, including the CESTAT in the erstwhile tax regime.