Bharat’s Law, Practice & Procedure of GST Appeals – Edition 2026 is a detailed and authoritative publication designed to provide complete understanding of appellate procedures and litigation mechanisms under the Goods and Services Tax (GST) framework in India.

Authored by Dr. J.K. Mittal, this publication comprehensively discusses the legal and procedural aspects involved in GST appeals before various appellate forums including the Appellate Authority, Revisional Authority, GST Appellate Tribunal (GSTAT), High Courts, and the Supreme Court of India.

The book examines the evolving GST litigation landscape in India and explains practical aspects of handling GST disputes, procedural compliances, appellate remedies, jurisdictional challenges, writ remedies, limitation provisions, filing requirements, and litigation strategies under GST law. It is specially structured to assist professionals dealing with increasing GST disputes and appellate proceedings.

The publication is systematically divided into multiple sections covering:

Part I – Law & Procedure

• Appeals to Appellate Authority
• Powers of Revisional Authority
• Appeals before GST Tribunal
• Appeals before High Courts
• Appeals before Supreme Court
• Writ jurisdiction in taxation matters

Part II – Notifications & Circulars

• Relevant GST notifications
• Departmental circulars and procedural instructions

Part III – Statutory Provisions

• Central Goods and Services Tax Act, 2017
• CGST Rules, 2017
• Integrated Goods and Services Tax Act, 2017
• IGST Rules and related provisions

The book incorporates important judicial precedents, practical commentary, statutory interpretation, and procedural guidance for effective handling of GST appeals and litigation matters. It also discusses jurisdictional issues, procedural safeguards, appellate drafting, and legal remedies available under GST law.

Structured in a practical and reader-friendly format, this publication is highly useful for chartered accountants, advocates, GST practitioners, tax consultants, departmental representatives, judicial officers, corporate tax professionals, academicians, and students specializing in indirect taxation and GST litigation.

Key Features:

• Comprehensive coverage of GST appeals and litigation procedures
• Covers appellate authorities, GSTAT, High Courts & Supreme Court
• Includes notifications, circulars, and statutory provisions
• Practical guidance on GST dispute resolution and litigation strategy
• Updated with latest procedural developments and case laws
• Analytical and practice-oriented presentation
• Useful for GST practitioners, advocates, and tax professionals

This book serves as an essential professional reference for handling GST appellate proceedings and indirect tax litigation effectively.