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