The Institute of Chartered Accountants of India (ICAI) has released the Practical Guide to GST Disputes, June 2025 edition.
Comprehensive Coverage of GST Disputes Process
The guide details the entire litigation process under GST, including assessment, audit, investigation, adjudication, and appeals. It equips Chartered Accountants with practical knowledge on handling disputes at every stage — from receiving a Show Cause Notice (SCN) to filing appeals and representation before authorities and the GST Appellate Tribunal (GSTAT).
Importance of Due Process and Legal Validity
Emphasis is placed on strict adherence to due process by both taxpayers and tax authorities. The guide explains the necessity of valid notices, evidence-based allegations, and procedural fairness. Invalid or defective notices can be challenged effectively to prevent unjust demands. Audits and investigations must comply with statutory mandates; illegal audits and improperly gathered evidence can be contested.
Litigation Strategy and Drafting of Replies
It provides a strategic framework for responding to GST notices and SCNs. This includes obtaining all documents, analyzing the legal provisions invoked, drafting clear and concise replies addressing each allegation, and supporting arguments with relevant law, circulars, and case law. Properly structured and well-documented submissions improve chances of success in disputes.
Role and Powers of Adjudicating and Appellate Authorities
The guide explains the powers and duties of adjudicating officers and appellate authorities, including limits on their jurisdiction and the need for speaking orders. It highlights that appeals should be based on proper grounds, and the appellate authority cannot re-adjudicate but can remand or decide based on presented evidence. It also explains the upcoming GST Appellate Tribunal procedure rules and electronic filing processes.
Practical Aspects of Assessments, Audits, and Appeals
The guide outlines different types of assessments (self, provisional, summary, best judgement) and their legal implications. It describes audit selection, limitations, and rights of taxpayers. It also covers appeal filing procedures, timelines, and requirements such as pre-deposit and documentation, advising CAs on how to effectively represent clients and manage litigation risk.
The Complete Guide can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/Practical_Guide_to_GST_Disputes.pdf
