Bharat’s Practical Guide on GST Litigation By SURESH SHARMA & VARUN SHARMA 1st Edition Jan 2026

Practical Guide GST Litigation SURESH SHARMA & VARUN SHARMA

Practical Guide GST Litigation SURESH SHARMA & VARUN SHARMA

About The Book

This practical guide reframes GST litigation not as a series of random disputes, but as a structured continuum—a lifecycle that spans from the first notice to final constitutional review. It focuses on the tension between the state’s power and the legal constraints meant to keep it in check.

​Core Themes & Coverage

​The book provides a roadmap for navigating the complexities of the GST regime by focusing on:

1. ​Procedural Milestones: Detailed analysis of Show Cause Notices (SCNs), jurisdictional limits, and the specific mechanics of adjudication under Sections 73, 74, and 74A.
2. ​The Appellate Ladder: A guide to seeking remedies via the Commissioner (Appeals), the GST Appellate Tribunal (GSTAT), and the higher judiciary (High Courts and the Supreme Court).
3. ​Tactical Essentials: Practical insights into drafting strategies, pre-deposit requirements, advance rulings, and the sequencing of legal remedies.
4. ​Legal Philosophy: An examination of how principles like due process, proportionality, and jurisdictional restraint act as a shield against coercive administrative actions.

Content of the Book is as Follows –

1. GST Litigation: Foundations, Philosophy and Constitutional Discipline
2. Initiation of GST Litigation: Notices, Jurisdiction and Thresholds
3. Forums of GST Litigation: Jurisdiction, Hierarchy and Strategic Bypass
4. Appeals under GST before the Commissioner (First Appellate Stage)
5. Appeals before the GST Appellate Tribunal
6. GST Litigation before the High Courts
7. GST Litigation before the Supreme Court of India
8. Departmental Appeals under GST
9.  Revisional Jurisdiction under GST
10.  Advance Ruling under GST
11.  Amnesty Schemes under GST
12.  Drafting GST Appeals across Forums
13.  Contemporary Fault Lines in GST Litigation

About The Author’s

Suresh Sharma, Advocate – (M.Com, D.F.M, LL.B)

From the busy courtrooms of the old Sales Tax and VAT days to the fast-changing world of GST, Advocate Suresh Sharma has built a lonq and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades

Varun Sharma is a second-Generation lawyer who developed a strong interest in taxation from his Very first year of law school. Inspired by his idol and father, Adv Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose