Commercial GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice By Rakesh & Sandeep Garg 1st Edition Feb 2026

GST Appeals and Appellate Tribunal By Rakesh & Sandeep Garg

GST Appeals and Appellate Tribunal By Rakesh & Sandeep Garg

About The Book

This edition of Commercial’s GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice (Edition 2026) serves as a comprehensive and practical guide for professionals dealing with litigation and appellate procedures under the Goods and Services Tax (GST) regime. Authored by Rakesh Garg, LL.B., CA, and Sandeep Garg, CMA, FCA, the book is designed to provide in-depth guidance on handling appeals at various levels, including the First Appellate Authority and the GST Appellate Tribunal (GSTAT).

The book offers a systematic approach to drafting, filing, pleading, and arguing GST appeals, combining procedural clarity with substantive legal discussion supported by judicial precedents. It emphasizes practical application, ensuring that readers are equipped not only with legal provisions but also with actionable drafting techniques and strategic insights essential for effective representation.

The content covers the full spectrum of GST appellate practice, including:

PART A– Preamble and Principles of Law (9 Chapters): Concepts and Framework of GST, Major Litigation Areas in GST, General Principles of Law, Legal Maxims& Terms, Pleading & Oral Arguments, Three Pillars of Natural Justice, Adjournment, Condonation and Extension Applications, Defences and Course of actions against SCN and Order in original

PART B- GST Appeals – Law Procedure & Pleading (21 Chapters): Concept of Appeals Revision, Appeal by whom and to whom, Time Limit and Condonation, Non-Appealable Orders, Pre-Deposit, Filing Fee, Manner, Procedure and Online Steps of Filing Appeals& its Disposal and Sample Appeals& Applications – First Appeals and GSTAT

PART C–GST Appeals – Provisions (7 Chapters): Appeal related Sections, Rules and Forms, GSTAT Rules, GSTAT (Procedure) Rules, Appeals related Notifications. Orders. Circulars and Instructions

About The Authors

Adv. (CA) Rakesh Garg, a graduate of Shri Ram College of Commerce, Delhi and member of the Institute of Chartered Accountants of India, has been in profession for more than 40 years and has specialization in Sales Tax. VAT. Service Tax, and GST.

Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 35 years.