GST Appeals & Appellate Tribunal is a comprehensive, practitioner-focused commentary that simplifies the entire GST appellate framework—from filing APL-01 before the Appellate Authority to advancing matters before the GST Appellate Tribunal (GSTAT). It offers detailed explanations of FORM GST APL-01 and APL-05, mandatory disclosures, procedural requirements, and the GSTAT (Procedure) Rules, supported by practical drafting tools and templates. The book provides clear guidance on handling disputes relating to valuation, classification, ITC, refunds, penalties, and procedural violations. With its structured coverage of appeals, revision, rectification, and litigation strategy, this 2026 Edition serves as an essential reference for GST professionals, litigators, corporate tax teams, departmental officers, and researchers.
