{"product_id":"bharats-law-practice-procedure-of-gst-appeals-book-by-dr-j-k-mittal","title":"Bharat's Law, Practice \u0026 Procedure of GST Appeals - Book by Dr. J.K. Mittal","description":"\u003cp\u003e\u003cstrong\u003eBharat's Law, Practice \u0026amp; Procedure of GST Appeals - Book by Dr. J.K. Mittal\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eGST 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart I: Law \u0026amp; Procedure\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eIntroduction\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1\u003c\/strong\u003e       Appeals to Appellate Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Power of Revisional Authority\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3\u003c\/strong\u003e       Appeal before Tribunal under GST\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e       Appeal to High Court\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 5\u003c\/strong\u003e       Appeal to Supreme Court\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 6\u003c\/strong\u003e       Taxation matters – Writ jurisdiction\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart II: Notifications \u0026amp; Circulars\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eNotifications \u0026amp; Circulars                                                      \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003ePart III: Statutory Provisions – Act \u0026amp; Rules\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 1       \u003c\/strong\u003eCentral Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 2\u003c\/strong\u003e       Central Goods and Services Tax Rules, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 3       \u003c\/strong\u003eIntegrated Goods and Services Tax Act, 2017\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eChapter 4\u003c\/strong\u003e\u003cspan\u003e       Integrated Goods and Services Tax Rules, 2017\u003c\/span\u003e\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59504793780305,"sku":"978-93-4808-045-5","price":1572.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_85d081be-4dec-4a2a-8f1a-f2a73ccc3bae.webp?v=1778570776","url":"https:\/\/buytestseries.in\/products\/bharats-law-practice-procedure-of-gst-appeals-book-by-dr-j-k-mittal","provider":"BuyTestSeries.in","version":"1.0","type":"link"}