GSTJ GST Appellate Tribunal Practice Manual - Edition 2025
| Author : | MAHAJAN & MOTLANI |
|---|
GSTJ GST Appellate Tribunal Practice Manual – Edition 2025 is a specialized and practical guide designed to assist professionals in effectively handling matters before the GST Appellate Tribunal. This edition provides detailed procedural guidance, statutory provisions, rules, formats, and relevant case laws governing GST appellate practice in India.
Ideal for advocates, chartered accountants, tax consultants, departmental officers, and students, the manual serves as a step-by-step reference for filing, arguing, and managing appeals under the GST regime.
GSTJ GST Appellate Tribunal Practice Manual – Edition 2025 is a comprehensive and practice-oriented guide specifically designed to assist professionals dealing with litigation and dispute resolution before the GST Appellate Tribunal (GSTAT). This authoritative manual provides clear, structured, and up-to-date guidance on the procedural and practical aspects of handling GST appeals in India.
The book offers detailed coverage of the legal framework governing GST appellate proceedings, including statutory provisions, rules, notifications, and circulars relevant to the constitution, jurisdiction, and functioning of the GST Appellate Tribunal. It explains the complete appellate process—right from filing of appeals and cross-objections to hearing procedures, interim relief, rectification, and final disposal of cases.
The Edition 2025 incorporates the latest legislative developments, judicial pronouncements, and administrative clarifications impacting GST appellate practice. It includes discussion of important High Court and Supreme Court judgments that shape the interpretation of GST appellate law, helping practitioners stay aligned with current legal trends.
Special emphasis is placed on practical guidance, with step-by-step explanations, procedural checklists, and illustrative formats to assist in drafting appeals, preparing paper books, and effectively representing matters before the Tribunal. The manual also addresses common procedural challenges such as limitation issues, pre-deposit requirements, stay of recovery, condonation of delay, and remand proceedings.
Written in a clear and practitioner-friendly manner, this publication serves as both a ready reference and a hands-on manual for advocates, chartered accountants, tax consultants, departmental officers, and students. Whether used for day-to-day litigation work, professional training, or academic study, GSTJ GST Appellate Tribunal Practice Manual – Edition 2025 is an indispensable resource for mastering GST appellate practice in India.

