Bharat GST Appeals & Appellate Procedures By CA. Sanjiv Agarwal, CA. Neha Somani 3rd Edition July 2025

GST Appeals & Appellate Procedures By Sanjiv Agarwal 2025

GST Appeals & Appellate Procedures By Sanjiv Agarwal 2025

This book on appeals under GST regime is most comprehensive commentary on law, rules and procedural aspects of appeals and appellate mechanism under the Goods and Services Tax (GST) laws. Appeals are very important in any law, and more importantly in taxation laws. GST law is both new and not so easy for taxpayers and tax professionals. This present book is aimed to be a quick guide for them. It also provides legal commentary supported by case laws.

The Book is comprised of nine chapters explaining the entire gamut of law on appeals under the GST regime. The appeal forms to be used are also provided in the Annexures to Chapters.

Contents

•         GST in  India – As overview
•         Appeals and Revision: legal Framework
•         Legal Terminology and Principles of Interpretation
•         Appeals to appellate authority
•         Appeals to appellate Tribunal
•         Revision of orders
•         Appeals before courts
•         Authorized Representative including GST Practitioner
•         Miscellaneous provision applicable to appeals
•         Amnesty/waiver Scheme under section 128A.

About Authors

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy in Corporate Governance for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03.
Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure in corporate laws, corporate governance, financial services and Indirect Taxation including Service Tax and Goods & Services Tax (GST). He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.