The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released a comprehensive publication titled “Practical Guide to GST Adjudication and Appeals including GSTAT”, aimed at equipping Chartered Accountants and tax professionals with practical insights into GST litigation, adjudication, and appellate mechanisms.
The publication has been comprehensively updated up to 31st March 2026 and has been specially revised in view of the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). The guide seeks to provide professionals with a structured understanding of GST disputes, investigations, appeals, drafting, representation, and online filing procedures before GSTAT.
Focus on Emerging GST Litigation Framework
Highlighting the evolving nature of GST jurisprudence, ICAI noted that while GST has significantly modernised India’s indirect tax framework, the rapid evolution of legal interpretations and procedural requirements has also resulted in increasing litigation.
The publication has therefore been designed to help professionals effectively navigate adjudication proceedings, departmental investigations, appellate remedies, revisionary proceedings, and tribunal representation under the GST regime.
Comprehensive Coverage of GST Adjudication and Appeals
The guide contains detailed discussion on several important aspects of GST litigation, including:
- General principles of adjudication and natural justice;
- Principles of evidence under tax proceedings;
- Scope of assessment, audit, investigation and demand;
- Litigation strategy and handling of summons;
- Drafting of replies, pleadings and appeals;
- Appellate relief and revisionary proceedings;
- Representation before GST authorities and Tribunal; and
- Step-by-step online filing process on the GSTAT portal.
The publication also explains the role of Chartered Accountants as authorised representatives under GST law and discusses professional ethics, methodology, representation skills, and practical litigation strategies for handling complex tax disputes.
Special Emphasis on GSTAT and Online Appeal Filing
A key highlight of the publication is the inclusion of a dedicated chapter on the GSTAT Portal and Appeal Filing, providing practical guidance on the newly operational appellate framework under GST. The guide aims to help professionals adapt to technology-driven procedures and online compliance requirements in GST litigation.
ICAI Leadership Highlights Importance of Capacity Building
In the Foreword to the publication, ICAI President stated that Chartered Accountants play an increasingly vital role in GST compliance and litigation and that the publication would empower professionals to advise and represent taxpayers effectively across all stages of adjudication and appellate proceedings.
The GST & Indirect Taxes Committee Chairman, and Vice-Chairman, noted that the publication has been specifically revised and retitled to align with the operationalisation of GSTAT and the growing need for practical litigation-oriented guidance under GST law.
Resource for Professionals and Stakeholders
ICAI expressed confidence that the publication would serve as a valuable technical and professional resource for Chartered Accountants, tax practitioners, and stakeholders engaged in GST litigation and appellate practice.
The publication has been brought out by the GST & Indirect Taxes Committee of ICAI and is available through ICAI’s publication and knowledge dissemination platforms.
The Practical Guide can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/Practical-Guide-to-GST-Adjudication-and-Appeals-including-GSTAT-–-13-05-2026.pdf
