Bharat GST Appellate Tribunal Practice Manual by ADV. Ramesh Chandra Jena 2nd Edition June 2026

GST Appellate Tribunal Practice Manual ADV. Ramesh Chandra Jena 2nd Edition June 2026

GST Appellate Tribunal Practice Manual ADV. Ramesh Chandra Jena 2nd Edition June 2026

Descriptions:

We are delighted with excellent responses have received from our esteem Tax professionals, Advocates, CA’s, CMA’s and Departmental Officers across the country. The Government has brought several changes in GST.2.0: reforms in the provisions of GST, Policy measures and Procedures in order to improve ease of doing business with effect from 22nd September 2026. 56th GST Council meeting recommendations made a historic event in the era of GST regime and path maker of GST reforms 2.0. They are indeed a landmark milestone event in the history of Goods and Services Tax (GST) in India and an important foundation for future tax reforms and multi-dimensional economic growth of the country. GST 2.0 reforms rationalisation of tax rates of Goods and Services simplify the tax structure. The earlier four slabs of GST Rates 5%, 12%, 18% and 28% have been minimised to only two slab Rates – 5% for essential goods or mass consumption goods and another standard Rate is 18% for most of the other goods and services with additionally a special Rate of 40% for luxurious and sin goods. GST reforms is a boon for agriculture, farmers’ prosperity, middle class, insurance sectors, health care and pharmaceutical sectors, infrastructure sectors, MSME sectors and housing sectors. Consequently, trade facilities measures are a boost for the demand of goods and services, resulting impact on GDP, economic growth of the country. In this book we have incorporated various litigations & their management as well as Circulars on GST, Instructions on subject matter issued by the CBIC and also important Notifications relating to GST for easy reference.

Content –

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

About the Author

• Ramesh Chandra Jena is an experienced indirect tax practitioner for over more than 34 years with the various flagship corporate and industrial sectors in India. He carries deep knowledge and has proven track carrier on Indirect Tax matters. During his long exposed professional career in ndustrial and Corporate Sectors, he handled indirect tax issues in Industries of multi products such as Paper Paper Board, Automobiles components manufacturer, Textile Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZS and EOUs.