Image Source: Taxscan
In a significant step to enhance the professional toolkit of Chartered Accountants (CAs) of India, the Institute of Chartered Accountants of India (ICAI) has published its highly anticipated "Comprehensive Practical Guide to GST Disputes." The launch of the book commemorates the occasion when the Goods and Services Tax (GST) is approaching its eighth anniversary, which has been a time of sweeping tax reforms as well as a series of intricate litigations fueled by interpretational issues and dynamic compliance landscape.
The chapter, carefully arranged by the ICAI's GST & Indirect Taxes Committee, is intended to arm CAs with practical strategies and technical acumen for handling the increasingly complex GST dispute scenario. It covers the complete range of GST litigation, from assessment and audit to investigation, adjudication, and appeals, and offers practitioners a one-stop solution.
Key Highlights
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All-inclusive Coverage: The book encompasses all the phases of GST disputes, starting from assessment to audit, investigation, adjudication, and appellate process, so that the CAs are prepared to face all eventualities.
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Strategic Insights: It gives instructions for handling GST notices and show cause notices (SCNs) and emphasizes due process, valid notice, and evidence-based assertions.
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Procedural Clarity: The publication sets out the powers and duties of the adjudicating and appellate jurisdictions, types of assessment, selection of audit, taxpayers' rights, and legal implications of every step.
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Practical Tools: Step-by-step guidance is provided on filing appeals, managing timelines, and meeting documentation needs, empowering CAs to represent clients at all levels.
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Updated Content: The book contains the latest legal updates and is updated till May 31, 2025, in accordance with the latest amendments in GST law and procedures.
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Capacity Building: ICAI adds to the guide through frequent webinars, seminars, and workshops to increase the abilities of the members in handling GST disputes.
Since the GST Appellate Tribunal (GSTAT) will soon be operational, this handbook would be a ready reckoner for CAs to protect the interest of taxpayers and maintain the integrity of the GST regime.
"The evolving landscape of GST law and emerging jurisprudence require continuing learning and professional practice on the part of all stakeholders," states the ICAI foreword.
Source: ICAI Practical Guide to GST Disputes (June 2025 Edition), TaxScan, VATUpdate.
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