Tax Publisher Appeals under GST by CA Satyadev Purohit Edition 2025

Tax Publisher Appeals under GST by CA Satyadev Purohit Edition 2025

Contents –

Part I: Appealable Orders

1. Appealable and Non-appealable Order under GST
2. Appeal Against Provisional Assessment Related Orders
3. Appeal Against Best-Judgment Assessment Order
4. Appeal Against Assessment of Unregistered Persons
5. Summary Assessment
6. Appeal Against Rejection of Application for Rectification of Mistake
7. Appeal Against Seizure Orders
8. Appeal Against Adjudication Order Passed Under Sections 73, 74 and 74A
9. General Provisions Relating to Determination of Tax
10. Appeal Against Detention and Seizure Order Passed Under Section 129
11. Appeal Against Confiscation Order Passed Under Section 130
12. Appeal Against Order Demanding Interest
13. Appeal Against Penalty Orders
14. Prosecution and Compounding of Offences

Part II: Appeal to Appellate Authority

15. Filing Appeal to Appellate Authority
16. Manner of Filing Appeal to Appellate Authority
17. Planning Regarding Filing of Appeal
18. Time Limit to File Appeal to Appellate Authority
19. Pre-Deposit for Filing Appeal to Appellate Authority and Stay of Demand
20. Documents Required to be Furnished to the Appellate Authority
21. Appearance by Authorised Representative
22. Order of Appellate Authority

Part III: FAQs on Filing Appeal to Appellate Authority

23. FAQs on Filing Appeal Against Demand Order
24. FAQs on Filing Appeal Against Non-Demand Order
25. FAQs on Filing Appeal Against Registration Order
26. FAQs on Filing Reply and Rectification Request During First Appeal Proceeding

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

27. Filing Appeal to Appellate Tribunal
28. Form and Manner of Filing Appeal to Appellate Tribunal
29. Procedure by Registrar of GSTAT
30. Filing Appeal to High Court and Supreme Court

Part V: Draft Written Submissions to the Appellate Authority

31. Draft Written Submissions

Part VI: Appendix

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