How to Handle GST Notices, Scrutiny, Assessment and Adjudication
 

Commercial's How to Handle GST Notices, Scrutiny, Assessment and Adjudication – 3rd Edition, 2025 is a practical and authoritative guide designed to equip taxpayers, professionals, and businesses with the tools and knowledge needed to deal effectively with the various stages of GST departmental interventions. Authored by leading tax professionals CA. Rakesh Garg and CA. Sandeep Garg, this book provides in-depth coverage of legal procedures, documentation, and defense strategies required when handling GST notices, audits, assessments, investigations, and adjudications.

This updated edition incorporates all major legislative amendments, CBIC circulars, and judicial decisions relevant as of Finance Act, 2025, making it an up-to-date resource for all stakeholders dealing with the compliance and enforcement aspects of GST.

Key Features:

• Detailed Coverage of GST Enforcement Processes: Includes legal provisions and procedural guidance on scrutiny of returns, audit notices, summons, investigations, provisional assessments, best judgment assessments, and adjudication proceedings.

• Updated as per Latest Legal Amendments: Reflects the Finance Act, 2025 and the latest CBIC circulars, FAQs, and case laws to ensure the content is legally current.

• Types of GST Notices Explained: Covers all types of notices under the CGST Act, including Sections 61, 65, 66, 67, 73, and 74 with explanation of timelines, formats, and required responses.

• Step-by-Step Response Strategy: Offers practical guidance on how to draft replies to notices, represent before authorities, and maintain compliance to avoid penalties and prosecution.

• Model Drafts & Templates: Includes sample replies, legal submissions, and formats to help professionals respond accurately and effectively to GST officers.

• Common Errors & Preventive Measures: Highlights common mistakes made by taxpayers and provides preventive compliance strategies to mitigate the risk of receiving notices.

• Assessment and Adjudication Procedures: Thorough explanation of assessment types (self-assessment, provisional, best judgment) and adjudication processes, including appeals and rectification.

• Inspection, Search & Seizure: Covers detailed procedures under Sections 67 to 72, including rights of taxpayers, documentation required, and lawful handling of inspections.

• Case Law Analysis: Features landmark judicial decisions and tribunal rulings to provide clarity on contentious and litigative issues.

• Useful for a Wide Audience: Ideal for GST practitioners, chartered accountants, legal advisors, CFOs, tax managers, and business owners looking to stay protected and prepared.

Why This Book is Essential:

• Focused on Handling GST Disputes: Specifically deals with the critical and sensitive area of departmental actions, unlike general GST commentaries.

• Authored by Experts in GST Litigation: CA. Rakesh Garg and CA. Sandeep Garg bring deep practical and legal experience, making the book both informative and action-oriented.

• Practical and Ready-to-Use Resource: Serves as a go-to manual for drafting replies, preparing for scrutiny, and managing assessments—saving time and improving compliance accuracy.

• Empowers Taxpayers and Advisors: Builds the reader’s confidence in managing audits, dealing with enforcement agencies, and defending tax positions legally.

• Essential for Risk Mitigation: Equips businesses to proactively handle scrutiny and prevent costly litigation or penalties through structured compliance.

Commercial’s How to Handle GST Notices, Scrutiny, Assessment and Adjudication – 3rd Edition, 2025, is a must-have for every GST professional and organization, offering clarity, legal accuracy, and strategic direction to deal with one of the most critical aspects of GST compliance in India.