Insight into GST Litigations By B.S. Indani CA. Mahesh Indani CA. Pooja Khatod (Indani) 2nd Edition January 2026

Insight into GST Litigations By B.S. Indani CA. Mahesh Indani CA. Pooja Khatod (Indani) 2nd Edition January 2026

This text is the preface to the 2nd Edition of Insight into GST Litigations – A Practical Approach. It focuses on the procedural nuances of adjudication and the significant relief measures introduced by recent legislative changes.

​Summary of Key Points:

​The Adjudication Process: The book explains the quasi-judicial role of CBIC officers, focusing on the Show Cause Notice (SCN) as a mandatory legal requirement that ensures the principles of natural justice by giving taxpayers an opportunity to defend themselves.

​Key Legislative Relief (Section 128A): It highlights the waiver of interest and penalties for non-fraud cases (under Section 73) for the initial years of GST (FY 2017–20), provided the full tax is paid by March 31, 2025.

​Procedural Simplification (Section 74A): The author explains the introduction of Section 74A, which merges previous sections to create a uniform time limit for demand notices and orders starting from FY 2024–25.

​Taxpayer-Friendly Changes: The text notes the extension of the time limit to pay demanded tax with reduced penalties—increasing from 30 to 60 days.

​Comprehensive Coverage: The manual provides a practical guide on handling replies to SCNs across various stages, including Scrutiny, Investigation, Search and Seizure, Audit, and Appeals.

​Impact of GST 2.0: It touches upon modern updates like Rate Rationalisation and its effects on the business community.

Contents of the book is as follows –

1. Introduction to GST — A Shadow
2. Self-Assessment Provision under GST – A myth
3. Audit – Becomes a Daily Compliance
4. Handling Inspection, Search and Seizure under GST
5. Adjudicating a Demand — Powerful sections for concluding all the proceedings against taxpayer [Section 73 & section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024]
6. Generous Powers to Authorities under GST for Recovery
7. Appeal – A Fundamental Right
8. Landmark Judgments