# Bharat's Law, Practice & Procedure of GST Appeals - Book by Dr. J.K. Mittal

**Bharat's Law, Practice & Procedure of GST Appeals - Book by Dr. J.K. Mittal**

**Edition :** 1st (2026)

The Goods and Services Tax Act, 2017 was introduced w.e.f. 01.07.2017 and it was expected that it will create assessee-friendly environments and ease of doing business in India and with the expectation that it would not create web of litigations. However, it appears that, in practice, results are not as expected, which is evident from the kind of litigation generated since beginning under GST.

GST collections have increased over the period of time, which shows that taxpayers are complying with the law, which has boosted the revenue collections. It suggests that GST has yielded the result as expected due to digitalisation of the entire input-output chain. But it is unfortunate that revenue officers are enforcing the law in the same manner as it was prior to the GST. The action of the GST enforcement agency has led to the huge litigation across the country, and in the absence of the GST Tribunal, the High Courts are flooded with the litigations.

**Part I: Law & Procedure**

Introduction

**Chapter 1**       Appeals to Appellate Authority

**Chapter 2**       Power of Revisional Authority

**Chapter 3**       Appeal before Tribunal under GST

**Chapter 4**       Appeal to High Court

**Chapter 5**       Appeal to Supreme Court

**Chapter 6**       Taxation matters – Writ jurisdiction

**Part II: Notifications & Circulars**

**Notifications & Circulars**                                                      

**Part III: Statutory Provisions – Act & Rules**

**Chapter 1**       Central Goods and Services Tax Act, 2017

**Chapter 2**       Central Goods and Services Tax Rules, 2017

**Chapter 3**       Integrated Goods and Services Tax Act, 2017

**Chapter 4**       Integrated Goods and Services Tax Rules, 2017

## Details

- **Price:** 1572.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Commerce Books, Professional Books

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> Updated: 2026-10-24