Description
GST Appeals Made Easy by CA Venugopal Gella is a practical handbook designed to make GST appeals and GSTAT portal filing easier to understand and handle. It brings together GST appellate law, procedure, drafting, documentation and portal filing in a unique question-and-answer format for quick practical reference.
The book covers the complete GSTAT appeal journey—from jurisdiction, limitation and pre-deposit to statement of facts, grounds of appeal, documents, portal filing, hearings, orders and post-order remedies. It also includes practical checklists, common filing mistakes, drafting guidance, FAQs, model formats and templates.
Key Highlights
- Practical handbook on GST Appeals & GSTAT Portal Filing
- Unique Question-Answer format
- Complete understanding of the GST Appellate Tribunal (GSTAT)
- GSTAT jurisdiction and appealable orders
- Time limits and transition cases
- Statement of Facts & Grounds of Appeal
- Documents, certified copies, indexing and pagination
- Authorization and representation
- Appeal filing fees and pre-deposit
- Step-by-step GSTAT Portal Filing Process
- Defects, scrutiny and rectification
- Reply, rejoinder and cross-objections
- Additional evidence and GSTAT hearings
- Orders, rectification and withdrawal of appeals
- Appeal against GSTAT orders
- Recovery and stay
- Practical filing checklist
- Common GSTAT filing mistakes
- Drafting guidance for professionals
- Model formats and templates
- Portal and technical FAQs
- GSTAT terminology glossary and Master FAQ Index
Contents at a Glance
Part A – Understanding GSTAT
| Chapter Number |
Description |
Page Number |
| Chapter 1 |
Introduction to GST Appellate Tribunal |
1 |
| Chapter 2 |
Legal Framework of GSTAT |
13 |
| Chapter 3 |
Constitution and Structure of GSTAT |
25 |
| Chapter 4 |
Jurisdiction of GSTAT |
38 |
| Chapter 5 |
Who Can File Appeal Before GSTAT |
52 |
| Chapter 6 |
Orders Appealable Before GSTAT |
62 |
| Chapter 7 |
Time Limit for Filing GSTAT Appeal |
73 |
| Chapter 8 |
Staggered Filing and Transition Cases |
87 |
Part B – Preparing the Appeal
| Chapter Number |
Description |
Page Number |
| Chapter 9 |
Form and Mode of Filing Appeal |
101 |
| Chapter 10 |
Number of Appeals to be filed |
116 |
| Chapter 11 |
Basic Contents of Appeal |
129 |
| Chapter 12 |
Statement of Facts |
148 |
| Chapter 13 |
Grounds of Appeal |
162 |
| Chapter 14 |
Prayer and Relief Sought |
177 |
| Chapter 15 |
Documents Required for GSTAT Appeal |
190 |
| Chapter 16 |
Certified Copy and True Copy Requirements |
214 |
| Chapter 17 |
Pagination, Indexing and Compilation |
233 |
| Chapter 18 |
English Translation Requirements |
263 |
| Chapter 19 |
Authorization and Representation |
279 |
| Chapter 20 |
Fees for Filing Appeal and Applications |
301 |
| Chapter 21 |
Pre-deposit for GSTAT Appeal |
317 |
| Chapter 22 |
Demand Details in Appeal Filing |
336 |
Part C – Filing on GSTAT Portal
| Chapter Number |
Description |
Page Number |
| Chapter 23 |
GSTAT Portal Filing Process |
360 |
| Chapter 24 |
Respondent in GSTAT Appeal |
377 |
| Chapter 25 |
Interlocutory Applications |
384 |
| Chapter 26 |
Affidavit Requirements |
394 |
| Chapter 27 |
Defects, Scrutiny and Rectification |
405 |
| Chapter 28 |
Reply, Rejoinder and Cross Objections |
416 |
Part D – Hearing, Orders and Post-Order Remedies
| Chapter Number |
Description |
Page Number |
| Chapter 29 |
Additional Evidence before GSTAT |
429 |
| Chapter 30 |
Listing and Cause List |
438 |
| Chapter 31 |
Hearing before GSTAT |
448 |
| Chapter 32 |
Adjournment and Non-Appearance |
458 |
| Chapter 33 |
Powers of GSTAT |
469 |
| Chapter 34 |
Orders of GSTAT |
480 |
| Chapter 35 |
Rectification of GSTAT Order |
491 |
| Chapter 36 |
Withdrawal of Appeal |
502 |
| Chapter 37 |
Appeal Against GSTAT Order |
512 |
| Chapter 38 |
Recovery and Stay after GSTAT Filing |
522 |
| Chapter 39 |
Inspection of Records |
533 |
Part E – Practical Tools, Drafting and Templates
| Chapter Number |
Description |
Page Number |
| Chapter 40 |
Practical Checklist Before Filing |
544 |
| Chapter 41 |
Common Mistakes in GSTAT Filing |
556 |
| Chapter 42 |
Drafting Guidance for Professionals |
567 |
| Chapter 43 |
Role of Chartered Accountants before GSTAT |
578 |
| Chapter 44 |
GSTAT Filing for Different Case Types |
589 |
| Chapter 45 |
FAQs on Portal and Technical Issues |
605 |
| Chapter 46 |
Model Formats and Templates |
619 |
| Chapter 47 |
Glossary of GSTAT Terms |
632 |
| Chapter 48 |
Master FAQ Index – Navigation Tool |
647 |
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