GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice

This edition of Commercial’s GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice (Edition 2026) serves as a comprehensive and practical guide for professionals dealing with litigation and appellate procedures under the Goods and Services Tax (GST) regime. Authored by Rakesh Garg, LL.B., CA, and Sandeep Garg, CMA, FCA, the book is designed to provide in-depth guidance on handling appeals at various levels, including the First Appellate Authority and the GST Appellate Tribunal (GSTAT).

The book offers a systematic approach to drafting, filing, pleading, and arguing GST appeals, combining procedural clarity with substantive legal discussion supported by judicial precedents. It emphasizes practical application, ensuring that readers are equipped not only with legal provisions but also with actionable drafting techniques and strategic insights essential for effective representation.

The content covers the full spectrum of GST appellate practice, including:

• How to draft, file, plead and argue appeals at First Level & GSTAT • Extensive legal discussion with the support of relevant judgments • Principles of Law & Legal Maxims/Terms for better pleading • 50+ specimen formats of appeals and related applications • Procedural aspects and compliance requirements under GST laws • Practical guidance for representation before appellate authorities

This edition is particularly suitable for:

• Chartered Accountants, Cost Accountants, and Tax Practitioners handling GST litigation • Advocates and legal professionals appearing before GST appellate forums • Corporate tax and compliance officers managing indirect tax disputes • Consultants advising clients on GST appellate remedies • Students and professionals seeking practical knowledge of GST appellate procedures

Whether used for professional practice, litigation preparation, or academic reference, this updated 2026 edition provides a structured and practical resource for mastering GST appeals and appellate tribunal procedures under the evolving GST framework in India.