Taxmann GST Appellate Mechanism Key Aspects and Procedures By Karnataka State Chartered Accountants Association, K.S. Naveen Kumar, Annapurna Kabra Edition March 2024

Description

This book is a comprehensive guide on the procedural and substantive aspects of GST appellate mechanisms in India. The book addresses the critical need for understanding GST appeals, which is vital due to the evolving nature of GST litigation and the lack of a fully functional GST Appellate Tribunal. It thoroughly analyses the GST appellate procedures underpinned by the latest legal provisions, rules, and case law, ensuring readers can access current and relevant information.

Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience.

The Present Publication is the Latest 2024 Edition, authored by Adv. K.S. Naveen Kumar and CA. Annapurna Kabra. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows:

• [Content Structure]
• The book is structured to facilitate easy understanding, starting from basic principles to more complex appellate procedures
• Key chapters cover a range of topics, including the basics of the first appeal, the nuances of pre-deposit requirements, and practical tips on avoiding common errors in the appeal process
• [Practical Insights]
• Real-world case studies and examples are integrated throughout the text, offering readers practical perspectives on navigating the appellate system
• Detailed coverage of procedural steps, from notice types to electronic appeal filing, provides a hands-on guide for practitioners
• [Additional Features]
• The book includes a variety of annexures, such as illustrative formats and a summary of relevant notifications and circulars, serving as a quick reference tool
• A dedicated chapter on frequently asked questions addresses common queries, aiding in quick problem-solving
• [Authoritative Guidance] The authors, with their extensive experience and expertise, provide fresh perspectives and detailed coverage of various steps and provisions crucial for litigants
• [Updated Content] It includes the latest provisions, rules, circulars, and case decisions related to GST Appeals, ensuring readers have access to the most current information
• [Accessible Format] Designed as a handbook, it is a ready reckoner for those involved in GST litigation, offering simple and concise explanations of procedures and principles

The highlights of the content are as follows:

• Detailed chapters covering everything from the introduction of GST Appeals to specific procedures like:
• Basic Provisions of First Appeal
• Pre-Deposit Requirements
• Practical Aspects
• Common Errors
• Special emphasis on the shift from manual to automated filing of appeals under GST, reflecting modern practices and procedural changes
• Insights into the non-constitution of the Tribunal, its implications, and the shift towards High Courts, highlighting the current challenges in GST litigation

The detailed contents of the book are as follows:

• Introduction
• Types of Notices and Appealable Orders
• Revisionary Authority
• Provisional Attachment
• Basic Provisions of First Appeal
• Pre-Deposit for Filing Appeal and Interest on Pre-Deposit
• Practical Aspects and Common Errors
• Rectification
• Refund Arising Due to Favourable Order
• Appeal to Advance Ruling Appellate Authority
• GST Appellate Tribunal
• Doctrine of Merger with GST illustrations
• Relevant Judicial Pronouncements
• Frequently Asked Questions
• ANNEXURES
• Illustrative Formats
• Steps for filing Appeal Electronically
• Summary of Notifications and Circulars
• Abbreviations and Reference Sections

About the author

Karnataka State Chartered Accountants Association

Karnataka State Chartered Accountants Association (KSCAA) is an association of Chartered Accountants registered under the Karnataka Societies Registration Act in the year 1957, having the following as its main objects:

• To encourage friendly feelings and unanimity among the members and to ensure solidarity in the matters of interest concerning all of them
• To watch over, promote and protect the mutual interest of members and to better equip them in discharging their professional obligations
• To provide an organization for Chartered Accountants and generally consolidate the interests of the profession and to do all such things from time to time as may be necessary to elevate the status and advance the interests of the profession
• To spread knowledge in the art and science of Accountancy in all its branches and in particular relating to matters of professional interest of Chartered Accountants
• To endeavour to bring about statutory legislation in any manner for the betterment of members and/or the profession, and/or the students of accountancy and also the public

There are over 3800 members of the Association spread all over Karnataka. The association has been serving its members for the past 67 years. KSCAA has also exclusively partnered with Taxmann to publish a series of books. These publications include:

• GST Appellate Mechanism | Key Aspects and Procedures by Adv. K.S. Naveen Kumar & CA. Annapurna Kabra | 2024 Edition
• GST Law Simplified with Relevant Case Laws by CA. Srikantha Rao T | 2024 Edition
• NFRA Audit Quality by CA. Mohan R Lavi | 2024 Edition

K.S. Naveen Kumar

K.S. Naveen Kumar, aged 50, holds a Bachelor of Commerce from Guru Nanak College, Chennai, a Bachelor of Laws from Sri Jagadguru Renukacharya College of Law, Bangalore, and a Master of Laws in Contracts from Annamalai University, Tamil Nadu. With a legal career commencing in 2001, he has established himself as an expert in GST and other indirect tax matters, offering litigation and consulting services. His expertise extends across various judicial and administrative forums, including the Supreme Court and High Courts, and specialized tribunals such as CESTAT, ATFE, NCLT, and SEBI.

Mr Kumar provides strategic advisory and representation in insolvency, securities law, and commercial litigation. His contributions to the legal field include significant roles like the Co-Chairman of the GST Committee at the Federation of Karnataka Chambers of Commerce and Industry (FKCCI) and active involvement with national committees and councils focused on indirect taxes and GST.

He is recognized for his educational contributions. He has delivered lectures and presented papers nationwide on indirect taxes and related subjects at esteemed institutions and organizations such as ICAI, ICSI, IIM-Bangalore, and various government departments. As an author, Naveen has co-authored notable publications on GST, offering invaluable insights and guidance to professionals and students alike.

His professional journey is marked by a commitment to enhancing industry knowledge and contributing to the evolving field of indirect taxation, making him a respected figure in legal and academic circles.

Annapurna Kabra

Annapurna Kabra is a distinguished member of the Institute of Chartered Accountants of India with an extensive background in the field. She has honed her expertise through her article ship at Rajkumar Hanchnal & Co. in Gulbarga and practices in Bangalore. Annapurna has enhanced her professional acumen by completing the DISA and DIRM courses ICAI offers.

A prolific contributor to the discourse on VAT and GST, Annapurna regularly shares her insights through articles in esteemed professional journals such as the ICAI Journal for the Bangalore branch, the Karnataka State Chartered Accountants Association Journal, and the SIRC Journal. Her authoritative works include co-authoring guides on VAT audit, value-added tax in Karnataka, and a comprehensive book on VAT audit for the ICAI. She has also significantly contributed to the ICAI’s background material on indirect taxes and authored a technical guide on KVAT.