The Institute of Chartered Accountants of India (ICAI) has released a significant publication, “Practical Guide to GST Disputes,” designed to assist taxpayers and professionals in navigating the increasing complexity of GST litigation.
With GST approaching its 8th anniversary on 1 July 2025, the system has streamlined India’s indirect taxes but also seen a rise in disputes due to evolving interpretations, procedural challenges, and legacy practices. The soon-to-be-operational GST Appellate Tribunal (GSTAT) promises a more structured appeals process, making professional representation even more critical.
The Guide provides step-by-step insights on:
- Handling GST demands, audits, and investigations
- Preparing replies to show cause notices (SCNs) and appeals
- Litigation strategies and evidence handling
- Revisionary proceedings and appellate relief
- Ethics, integrity, and professional responsibilities for authorised representatives
It also explains taxpayers’ rights under the principles of natural justice, duties of GST officers, limits on investigative powers, and key provisions from the Bharatiya Nyaya Sanhita, 2023 and Bharatiya Sakshya Adhiniyam, 2023 relevant to GST disputes.
ICAI President emphasised that the publication equips Chartered Accountants to provide effective representation, ensuring that taxpayers are neither overcharged nor under-assessed, while upholding the law with professionalism. Updated to 31st May 2025, the Guide reinforces ICAI’s role in capacity building and promoting fair dispute resolution under GST.
Key takeaway for taxpayers:
Be aware of your rights, maintain proper documentation, and seek professional advice early in GST disputes to strengthen your position before authorities and tribunals.
The Guide can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/08/Practical-Guide-to-GST-Disputes-by-ICAI.pdf
