GST Litigation (1st Edition, 2026)
- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-71-8
- No.of Pages: 329
The Goods and Services Tax regime has transformed India’s indirect tax landscape, not only in structure and administration but also in the nature and volume of disputes it generates. GST litigation today operates within a complex framework of digital compliance, concurrent enforcement powers, and multi-tiered adjudication, where procedural discipline and jurisdictional correctness are as determinative as substantive tax positions.
GST Litigation – A Practical Guide examines this framework in a structured and comprehensive manner. Rather than treating disputes as isolated events, the book approaches GST litigation as a continuum. Beginning with initiation of proceedings and extending through adjudication, appellate review, and constitutional scrutiny, it analyses how statutory power is assumed, exercised, constrained, and reviewed across forums under the GST enactments.
The book offers a detailed examination of show cause notices, jurisdictional thresholds, limitation, adjudication under Sections 73, 74, and 74A, appellate remedies before the Commissioner (Appeals) and the GST Appellate Tribunal, and the role of High Courts and the Supreme Court in supervising GST administration. Special emphasis is placed
on forum discipline, sequencing of remedies, pre-deposit mechanisms, revisional jurisdiction, departmental appeals, advance rulings, amnesty schemes, and drafting strategy across forums.
Judicial developments, statutory provisions, and administrative practices are analysed through the lens of principles, including due process, proportionality, and jurisdictional restraint. The book highlights how courts have increasingly scrutinised the deployment of coercive measures and reinforced the primacy of adjudication within the GST framework.
Designed for practitioners, tax professionals, departmental officers, in-house legal teams, and advanced students of taxation law, this work serves as a practical and institutional guide to navigating GST litigation with clarity, discipline, and legal precision. It does not offer prescriptive advice, but equips readers with a principled understanding of how GST disputes evolve and how legality is tested at each stage of the dispute resolution process.
From the busy courtrooms of the old Sales Tax and VAT days to the fast-changing world of GST, Advocate Suresh Sharma has built a long and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades. He began his career as a tax professional handling Income Tax, Sales Tax, VAT, LBT, and Service Tax matters, having immense knowledge and is well versed with all the laws. Over the years, he is renowned for his expertise in handling matters pertaining to direct and indirect taxation.
Varun Sharma is a second-generation lawyer who developed a strong interest in taxation from his very first year of law school. Inspired by his idol and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him to build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose.
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.
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- Year of Publication: 2026
- Edition: 1st
- ISBN: 978-93-47779-71-8
- No.of Pages: 329
The Goods and Services Tax regime has transformed India’s indirect tax landscape, not only in structure and administration but also in the nature and volume of disputes it generates. GST litigation today operates within a complex framework of digital compliance, concurrent enforcement powers, and multi-tiered adjudication, where procedural discipline and jurisdictional correctness are as determinative as substantive tax positions.
GST Litigation – A Practical Guide examines this framework in a structured and comprehensive manner. Rather than treating disputes as isolated events, the book approaches GST litigation as a continuum. Beginning with initiation of proceedings and extending through adjudication, appellate review, and constitutional scrutiny, it analyses how statutory power is assumed, exercised, constrained, and reviewed across forums under the GST enactments.
The book offers a detailed examination of show cause notices, jurisdictional thresholds, limitation, adjudication under Sections 73, 74, and 74A, appellate remedies before the Commissioner (Appeals) and the GST Appellate Tribunal, and the role of High Courts and the Supreme Court in supervising GST administration. Special emphasis is placed
on forum discipline, sequencing of remedies, pre-deposit mechanisms, revisional jurisdiction, departmental appeals, advance rulings, amnesty schemes, and drafting strategy across forums.
Judicial developments, statutory provisions, and administrative practices are analysed through the lens of principles, including due process, proportionality, and jurisdictional restraint. The book highlights how courts have increasingly scrutinised the deployment of coercive measures and reinforced the primacy of adjudication within the GST framework.
Designed for practitioners, tax professionals, departmental officers, in-house legal teams, and advanced students of taxation law, this work serves as a practical and institutional guide to navigating GST litigation with clarity, discipline, and legal precision. It does not offer prescriptive advice, but equips readers with a principled understanding of how GST disputes evolve and how legality is tested at each stage of the dispute resolution process.
From the busy courtrooms of the old Sales Tax and VAT days to the fast-changing world of GST, Advocate Suresh Sharma has built a long and successful career through hard work, passion, and deep knowledge. He has been practising in the field of taxation for more than 3 decades. He began his career as a tax professional handling Income Tax, Sales Tax, VAT, LBT, and Service Tax matters, having immense knowledge and is well versed with all the laws. Over the years, he is renowned for his expertise in handling matters pertaining to direct and indirect taxation.
Varun Sharma is a second-generation lawyer who developed a strong interest in taxation from his very first year of law school. Inspired by his idol and father, Adv. Suresh Sharma, he began working alongside him at an early stage, gaining hands-on experience in taxation matters. He has pursued his masters in Taxation law from O.P. Jindal Global Law School and his practical exposure in direct and indirect taxation has helped him to build a strong foundation. He is carrying forward a legacy of tax expertise with fresh perspective and purpose.
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.
