Law, Practice & Procedure of GST Appeals (2026 Edition)
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-81-19565-38-2
- No.of Pages: 1417
The book starts with a brief summary tracing the manner in which GST has been introduced in India and references some of the important judgments on GST. The present book has been written keeping in mind a hierarchy of appeal remedies provided under the Central GST Act/States GST Acts, from Appellate Authority at departmental level, and then to the Tribunal and thereafter to the High Court and Supreme Court. Many a time taxpayer instead of going to the appeal route, choose to seek remedies through writ jurisdiction of the High Courts. Therefore, in separate Chapters for each level, appeal remedy as well as writ jurisdiction, a detailed discussion of law, practice and procedure with relevant judgments has been given, with upto date discussion on law. It is hoped that readers, both, viz. taxpayers and tax practitioners such as chartered accountants, advocates and legal consultants, would be greatly benefited with the book.
The book also contains the compilation of GST Laws introduced by the Central Government, Rules made thereunder along with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. In the book, State GST laws have not been covered as these are almost replicas of Central GST Law except very few changes and such changes have been discussed in the relevant chapter.
Jai Kumar Mittal is a chartered accountant turned advocate. He is self-made and proactive, with a well-established practice that has been recognised throughout the country. He is also passionate about working for public causes. Mr. Mittal started his career as a Chartered Accountant in the year 1992 but later on joined the law profession in the year 2005. Mr. Mittal is now a practicing advocate mainly in the area of indirect taxes in the Delhi High Court, and other High Courts and the Supreme Court of India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-81-19565-38-2
- No.of Pages: 1417
The book starts with a brief summary tracing the manner in which GST has been introduced in India and references some of the important judgments on GST. The present book has been written keeping in mind a hierarchy of appeal remedies provided under the Central GST Act/States GST Acts, from Appellate Authority at departmental level, and then to the Tribunal and thereafter to the High Court and Supreme Court. Many a time taxpayer instead of going to the appeal route, choose to seek remedies through writ jurisdiction of the High Courts. Therefore, in separate Chapters for each level, appeal remedy as well as writ jurisdiction, a detailed discussion of law, practice and procedure with relevant judgments has been given, with upto date discussion on law. It is hoped that readers, both, viz. taxpayers and tax practitioners such as chartered accountants, advocates and legal consultants, would be greatly benefited with the book.
The book also contains the compilation of GST Laws introduced by the Central Government, Rules made thereunder along with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. In the book, State GST laws have not been covered as these are almost replicas of Central GST Law except very few changes and such changes have been discussed in the relevant chapter.
Jai Kumar Mittal is a chartered accountant turned advocate. He is self-made and proactive, with a well-established practice that has been recognised throughout the country. He is also passionate about working for public causes. Mr. Mittal started his career as a Chartered Accountant in the year 1992 but later on joined the law profession in the year 2005. Mr. Mittal is now a practicing advocate mainly in the area of indirect taxes in the Delhi High Court, and other High Courts and the Supreme Court of India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
