Tax Publisher Appeals under GST by CA Satyadev Purohit 1st Edition 2025

Tax Publisher Appeals under GST by CA Satyadev Purohit 1st Edition 2025

Tax Publisher Appeals under GST by CA Satyadev Purohit 1st Edition 2025

Under the GST law, four tier appellate hierarchy has been provided. The first appeal against the order passed by the Adjudicating Authority lies before the Appellate Authority. The appeal against the Appellate Authority can be filed before the Goods and Services Tax Appellate Tribunal (GSTAT). Any person aggrieved by any order passed by the State Benches of the Appellate Tribunal may file an appeal to the High Court. An appeal shall lie to the Supreme Court from any order passed by the Principal Bench of the Appellate Tribunal and from any judgment or order passed by the High Court.

We are pleased to release the present book “Appeals Under GST” that is conceived and written with a view to provide a practical guidance for efficient filing and effective handling of the appeal proceedings under the GST law. The present book is divided into following Six Parts, namely;

Contents of the Book is as follows –

Part I: Appealable Orders

• Appealable and Non-appealable Order under GST
• Appeal Against Provisional Assessment Related Orders
• Appeal Against Best-Judgment Assessment Order
• Appeal Against Assessment of Unregistered Persons
• Summary Assessment
• Appeal Against Rejection of Application for Rectification of Mistake
• Appeal Against Seizure Orders
• Appeal Against Adjudication Order Passed Under Sections 73, 74 and 74A
• General Provisions Relating to Determination of Tax
• Appeal Against Detention and Seizure Order Passed Under Section 129
• Appeal Against Confiscation Order Passed Under Section 130
• Appeal Against Order Demanding Interest
• Appeal Against Penalty Orders
• Prosecution and Compounding of Offences

Part II: Appeal to Appellate Authority

• Filing Appeal to Appellate Authority
• Manner of Filing Appeal to Appellate Authority
• Planning Regarding Filing of Appeal
• Time Limit to File Appeal to Appellate Authority
• Pre-Deposit for Filing Appeal to Appellate Authority and Stay of Demand
• Documents Required to be Furnished to the Appellate Authority
• Appearance by Authorised Representative
• Order of Appellate Authority

Part III: FAQs on Filing Appeal to Appellate Authority

• FAQs on Filing Appeal Against Demand Order
• FAQs on Filing Appeal Against Non-Demand Order
• FAQs on Filing Appeal Against Registration Order
• FAQs on Filing Reply and Rectification Request During First Appeal Proceeding

Part IV: Appeal to Appellate Tribunal, High Court and Supreme Court

• Filing Appeal to Appellate Tribunal
• Form and Manner of Filing Appeal to Appellate Tribunal
• Procedure by Registrar of GSTAT
• Filing Appeal to High Court and Supreme Court

Part V: Draft Written Submissions to the Appellate Authority

• Draft Written Submissions

Part VI: Appendix

• Forms Relating to Appeal
• Central Goods and Services Tax Act, 2017 [Text of Relevant Sections]
• Central Goods and Services Tax Rules, 2017 [Text of Relevant Rules]
• Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025