Statute to Strategy Winning at India’s GST Appellate Tribunal By CA Abhishek Raja Ram Edition July 2025

Winning at India GST Appellate Tribunal By CA Abhishek Raja Ram

Winning at India GST Appellate Tribunal By CA Abhishek Raja Ram

Key Features of the Book

• Operationalisation and Significance
• Comparative Jurisprudence
• Orders and Implementation
• Constitutional Challenges and Writ Jurisdiction
• Technology and Digital Transformation
• Professional Representation
• Future Outlook and Reforms
• Appeal Strategy and Planning
• Hearing Procedures
• Practice Guidelines and Templates
• Department Perspective

Contents

SECTION I – FOUNDATIONAL FRAMEWORK

• Introduction to GST Appellate Tribunals.
• Legal and Statutory Framework.
• Article 323B of the Constitution of India: A Comprehensive Legal Perspective
• Structure and Composition of GSTAT

SECTION II – PROCEDURAL FRAMEWORK

• GSTAT (Procedure) Rules, 2025
• Civil Procedure Code Application
• Evidence and Documentation.

SECTION III – PRINCIPLES OF NATURAL JUSTICE

• Fundamental Principles of Natural Justice.
• Natural Justice in GST Proceedings.
• Landmark Cases on Natural Justice

SECTION IV – APPEALS AND PROCEEDINGS

• Fundamental Principles of Natural Justice.
• Hearing Procedures
• Orders and Implementation

SECTION V – STRATEGIC LITIGATION MANAGEMENT

• Appeal Strategy and Planning
• Professional Representation
• Department Perspective

SECTION VI – SPECIAL TOPICS AND EMERGING AREAS

• Constitutional Challenges and Writ Jurisdiction
• Technology and Digital Transformation
• Comparative Jurisprudence
• Practice Guidelines and Templates.
• Future Outlook and Reforms

APPENDICES

• Appendix A – GST Appellate Tribunal: Complete Legal Guide
• Appendix B – Complete GSTAT Forms and Procedures Reference Table
• Appendix C – GSTAT Forms Reference Table – Sequential by Form Number
• Appendix D – GSTAT Critical Timelines Reference Table.
• Appendix E – Comparative Analysis: Key Changes in Appeal Procedure from CESTAT to GSTAT

About the author

Mr. Abhishek Raja Ram is Regional Council Member from the Northern Region of ICAI for 2025-2029 . He is Fellow Member of ICAI qualified in 2006, and holds Master’s Degree in Commerce. He was Co-opted Member of Indirect Tax Committee NIRC 2022-2023 and was special invitee to ‘GST Committee ICAI‘ for 2021-2022. He has more than 18 years of experience in Litigation in Indirect Taxes (Le VAT. Service Tax & GST Laws) at various appellate forums. He was elected Member Executive for Sales Tax Bar Association (Delhi). This is oldest Taxation bar in India. He is also speaker on VAT, Service Tax and GST and deliberated many seminars & webinars on various CA CPE Study Circles, Taxation Bar Associations, other associations/webportals.