Insight into GST Litigations

Insight into GST Litigations (2nd Edition, 2026) is a practical guide that examines the litigation landscape under the Goods and Services Tax (GST) regime, combining procedural analysis with evolving legal developments. Covering the entire dispute resolution journey, from assessment and departmental actions to appeals and landmark judicial decisions, the book also discusses significant amendments, GST Council developments, and key industry-specific controversies, making it a valuable reference for navigating GST litigation effectively.

Key Features:

• Comprehensive analysis of GST litigation procedures, from self-assessment to appellate remedies.
• Detailed commentary on audit, inspection, search, seizure, adjudication, recovery, and arrest provisions under the GST law.
• Updated discussion on the latest legislative changes, including Section 74A, Section 128A, and other important amendments introduced in 2024.
• Practical guidance on handling departmental proceedings and safeguarding taxpayers' rights.
• Dedicated coverage of GST 2.0 and the recommendations of the 56th GST Council meeting on rate rationalisation.
• In-depth discussion on payment under protest and its legal implications.
• Compilation and analysis of landmark judicial pronouncements shaping GST jurisprudence.
• Covers critical litigation issues such as excess ITC, E-Way Bill discrepancies, GST on royalty, leasehold land assignments, and ITC reversal on goods outside the scope of GST.

This book is intended for tax practitioners, chartered accountants, advocates, GST consultants, in-house tax professionals, departmental officers, corporate tax teams, and businesses dealing with GST compliance and disputes.

DIVISION-I
Chapter 1. Introduction to GST - A Shadow
Chapter 2. Self-Assessment Provision under GST - A myth
Chapter 3. Audit - Becomes a Daily Compliance
Chapter 4. Handling Inspection, Search, and Seizure under GST
Chapter 5. Adjudicating a Demand - Powerful sections for concluding all the proceedings against the taxpayer [Section 73 & Section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024, and Section 128A]
Chapter 6. Generous Powers to Authorities under GST for Recovery
Chapter 7. Appeal - A Fundamental Right
Chapter 8. GST–2.0 - The 56th meeting for rate rationalization of the GST council
Chapter 9. Payment under Protest
Chapter 10. Arrest under the GST Act
Chapter 11. Landmark Judgments
DIVISION-II
1. Excess GST liability in E-Way Bill No.
2. Excess ITC
3. GST Demand on the Royalty
4. GST on Deed of Assignment of Lease Hold Land
5. Reversal of ITC on Goods Out of the scope of GST I E ENA