Beyond Balance Sheets: CAs Poised to Lead GST Litigation Battles, Says ICAI

The Institute of Chartered Accountants of India (ICAI) is shaking things up by redefining the role of Chartered Accountants (CAs). They’re stepping into the spotlight in GST litigation, moving beyond just compliance. With the launch of the June 2025 Practical Guide to GST Disputes, ICAI is showcasing how CAs can now represent clients in various scenarios, including audits, investigations, adjudications, and appeals—right up to the soon-to-be-launched GST Appellate Tribunal (GSTAT).

 

Key Highlights:

• Expanded Representation: Thanks to Section 116 of the CGST Act, CAs are now authorized to act as “authorised representatives” all the way to the tribunal level. This means they can handle everything from drafting responses to Show Cause Notices to presenting cases in appellate forums.

• Expert Guidance: The new guide from ICAI arms CAs with effective litigation strategies, covering everything from initial audits to appeals. It also stresses the importance of being digitally savvy and adhering to ethical standards.

• Skill Development: To help CAs tackle the complexities of GST disputes and manage digital evidence, specialized certification programs and webinars are being introduced.

• Strategic Role: With their in-depth knowledge of business and tax, CAs are positioned as essential advisors, guiding clients through procedural uncertainties and defending their tax positions in an increasingly intricate GST landscape.

 

Outlook:

 

As GST litigation continues to rise, CAs are poised to become key defenders in India’s tax environment, evolving from traditional accounting roles to providing comprehensive representation and dispute resolution for businesses.

 

Source: Juris Hour