Insight into GST Litigations (2nd Edition, 2026)
- Year of Publication: 2026
- Edition: 2nd
- ISBN: 978-93-47779-70-1
- No.of Pages: 617
Adjudication is a quasi-judicial function of the departmental officers of the Central Board of Indirect Taxes and Customs (CBIC). Through the process of issue of Show Cause Notice (SCN) and its adjudication, the department seeks to ensure that no revenue loss is caused by contravention of applicable laws and rules, which may result in non/short payment of tax, erroneous refunds, irregular availing of input tax credit, etc. and in case of fake invoices arrest and prosecution. It is mandatory that a SCN is issued if the department contemplates any action prejudicial to the Assessee. The SCN details the provisions of law allegedly violated and ask the noticee to show cause why action should not be initiated against him under the relevant provisions of the Act/Rules. Thus, an SCN gives the noticee an opportunity to present his case.
Pursuant to GST Council Meetings held on various occasions to bring simplicity in the GST Law, on 22 June, 2024, the GST Council has taken number of steps to simplify the provisions, to give relief to the taxpayers in interest and penalty due to non-compliance in the initial years of the implementation of GST and to clarify various aspects. Section 128A has been inserted in the CGST Act through the Finance (No. 2) Act, 2024 to waive interest and penalties for demand notices and orders issued under section 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the financial years 2017-18, 2018-19 and 2019-20, if the full tax demanded is paid upto 31.03.2025.
In order to simplify the implementation of those provisions, both these sections have been merged through a new section 74A, which would provide for a common time limit for issuance of demand notices and orders in respect of demands for the FY 2024-25 and onwards. GST 2.0 – Effects of Rate Rationalisation on business communities.
Also, the time limit for the taxpayers to avail the benefit of reduced penalty, by paying the tax demanded along with interest, has been increased from 30 days to 60 days. This book comprises legal backing, practical aspects, procedure and how to handle reply to SCN relating to Assessment, Scrutiny, Investigation, Search and Seizure, Audit, Adjudication and Appeal.
Adv. Balaprasad Shivprasad Indani (B.S. Indani) is a M.Com, LL.B, ICWAI (Final). He is handling Indirect Tax as well as Direct Tax litigation matters for almost 40 years and has specialised in Sales Tax, VAT, Service Tax, Excise and GST. He has worked with Bajaj Auto Ltd., Bombay Dyeing Group (BCL Group Spring Division) as Manager (Taxation) and Gleitlager (I) Ltd as Sr. Manager (Indirect Taxation).
He started his own Professional Practice at Aurangabad and Pune in Indirect Taxes with specialization in appeals before Commissioner (Appeal), Central Excise Customs and Service Tax Tribunal, ITAT and Maharashtra Sales Tax Tribunal. Government of Maharashtra, appointed him in Aurangabad District for Sadhbhavna Committee in 2002. He has also served as Honorary Director of Vardhman Co-operative Pathsanstha, Aurangabad from 2020 to 2022. His services are majorly appreciated by industries situated in Aurangabad, Ahemadnagar, Paithan, Nanded, Jalna and Pune, MIDC area, etc. since last 35 years. He is handling regular consultancy, litigation and Appealable matters before Commissioner (Appeals), Tribunal, ITAT, MSTT, HighCourt, etc. He has also presented papers on Service Tax, VAT, Excise at various platforms to professionals, corporates and other Trade Associations.
CA. Mahesh Indani has an experience of 13 Years as a Practicing Chartered Accountant. He was Member of Indirect Tax Managing Committee of the WIRC of ICAI and Technical Director For 3 years in Vardhaman Nagari Sahakari Pathsanstha Ltd. He has experience of handling various corporate clients and Pvt. Ltd. Companies for Statutory Audits, Stock valuation, GST Audit. He has been appearing before CESTAT, Commissioner Appeals, ITAT. Presently, he is the Vice Chairperson & Treasure of Aurangabad Branch of WIRC of ICAI.
Pooja Khatod Indani is a Practicing Chartered Accountant in Pune since last 11 Years and also cleared her LL.B in 2016. She is the Author of the book “More than 300 questions on GST” (published by Jagruti Publication). She has given many write ups on Service Tax, Central Excise litigation matters, GST for Excise Law Times (Weekly Manuals) published by Centax Publications, New Delhi. She also provides answers to queries at online portals like taxguru.in , Centaxonline.com and taxlok.com on GST and Income Tax.
She has an expertise in handling litigation matters of indirect taxation since last 10 years. She has presented and guided many professionals on GST, Service Tax, Excise all over Marathwada and also presented to professionals at ICAI branch, Pune in Faculty Identification Programme for Indirect Tax Committee. She was elected as a sub-group member on WIRC of ICAI “Indirect Tax Committee” for FY 17-18.
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: 2nd
- ISBN: 978-93-47779-70-1
- No.of Pages: 617
Adjudication is a quasi-judicial function of the departmental officers of the Central Board of Indirect Taxes and Customs (CBIC). Through the process of issue of Show Cause Notice (SCN) and its adjudication, the department seeks to ensure that no revenue loss is caused by contravention of applicable laws and rules, which may result in non/short payment of tax, erroneous refunds, irregular availing of input tax credit, etc. and in case of fake invoices arrest and prosecution. It is mandatory that a SCN is issued if the department contemplates any action prejudicial to the Assessee. The SCN details the provisions of law allegedly violated and ask the noticee to show cause why action should not be initiated against him under the relevant provisions of the Act/Rules. Thus, an SCN gives the noticee an opportunity to present his case.
Pursuant to GST Council Meetings held on various occasions to bring simplicity in the GST Law, on 22 June, 2024, the GST Council has taken number of steps to simplify the provisions, to give relief to the taxpayers in interest and penalty due to non-compliance in the initial years of the implementation of GST and to clarify various aspects. Section 128A has been inserted in the CGST Act through the Finance (No. 2) Act, 2024 to waive interest and penalties for demand notices and orders issued under section 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the financial years 2017-18, 2018-19 and 2019-20, if the full tax demanded is paid upto 31.03.2025.
In order to simplify the implementation of those provisions, both these sections have been merged through a new section 74A, which would provide for a common time limit for issuance of demand notices and orders in respect of demands for the FY 2024-25 and onwards. GST 2.0 – Effects of Rate Rationalisation on business communities.
Also, the time limit for the taxpayers to avail the benefit of reduced penalty, by paying the tax demanded along with interest, has been increased from 30 days to 60 days. This book comprises legal backing, practical aspects, procedure and how to handle reply to SCN relating to Assessment, Scrutiny, Investigation, Search and Seizure, Audit, Adjudication and Appeal.
Adv. Balaprasad Shivprasad Indani (B.S. Indani) is a M.Com, LL.B, ICWAI (Final). He is handling Indirect Tax as well as Direct Tax litigation matters for almost 40 years and has specialised in Sales Tax, VAT, Service Tax, Excise and GST. He has worked with Bajaj Auto Ltd., Bombay Dyeing Group (BCL Group Spring Division) as Manager (Taxation) and Gleitlager (I) Ltd as Sr. Manager (Indirect Taxation).
He started his own Professional Practice at Aurangabad and Pune in Indirect Taxes with specialization in appeals before Commissioner (Appeal), Central Excise Customs and Service Tax Tribunal, ITAT and Maharashtra Sales Tax Tribunal. Government of Maharashtra, appointed him in Aurangabad District for Sadhbhavna Committee in 2002. He has also served as Honorary Director of Vardhman Co-operative Pathsanstha, Aurangabad from 2020 to 2022. His services are majorly appreciated by industries situated in Aurangabad, Ahemadnagar, Paithan, Nanded, Jalna and Pune, MIDC area, etc. since last 35 years. He is handling regular consultancy, litigation and Appealable matters before Commissioner (Appeals), Tribunal, ITAT, MSTT, HighCourt, etc. He has also presented papers on Service Tax, VAT, Excise at various platforms to professionals, corporates and other Trade Associations.
CA. Mahesh Indani has an experience of 13 Years as a Practicing Chartered Accountant. He was Member of Indirect Tax Managing Committee of the WIRC of ICAI and Technical Director For 3 years in Vardhaman Nagari Sahakari Pathsanstha Ltd. He has experience of handling various corporate clients and Pvt. Ltd. Companies for Statutory Audits, Stock valuation, GST Audit. He has been appearing before CESTAT, Commissioner Appeals, ITAT. Presently, he is the Vice Chairperson & Treasure of Aurangabad Branch of WIRC of ICAI.
Pooja Khatod Indani is a Practicing Chartered Accountant in Pune since last 11 Years and also cleared her LL.B in 2016. She is the Author of the book “More than 300 questions on GST” (published by Jagruti Publication). She has given many write ups on Service Tax, Central Excise litigation matters, GST for Excise Law Times (Weekly Manuals) published by Centax Publications, New Delhi. She also provides answers to queries at online portals like taxguru.in , Centaxonline.com and taxlok.com on GST and Income Tax.
She has an expertise in handling litigation matters of indirect taxation since last 10 years. She has presented and guided many professionals on GST, Service Tax, Excise all over Marathwada and also presented to professionals at ICAI branch, Pune in Faculty Identification Programme for Indirect Tax Committee. She was elected as a sub-group member on WIRC of ICAI “Indirect Tax Committee” for FY 17-18.
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.
