PREFACE

The introduction of GST has been a landmark reform in India’s indirect tax regime, streamlining multiple levies into a unified system, promoting ease of doing business, and enhancing compliance through digitization. As GST approaches its eighth anniversary on July 1, 2025, it has significantly modernized the tax landscape. However, GST-related disputes have also increased, driven by evolving interpretations, procedural uncertainties, legacy practices, and rapid legal and technological changes. The pandemic further intensified these challenges. With the GST Appellate Tribunal (GSTAT) expected to become operational soon, the litigation process is poised to become more structured and accessible.

As GST compliance and litigation grow more complex, the role of Chartered Accountants has become increasingly vital. To support members in navigating disputes and appeals, the GST & Indirect Taxes Committee of ICAI has brought out a comprehensive publication titled Practical Guide to GST Disputes. The Guide offers practical insights for handling complex disputes and appeals, including representation before the Tribunal - empowering CAs to advise and represent clients effectively across all stages of GST adjudication and appellate processes. The publication is updated upto 31st May, 2025.

We express our sincere gratitude to CA. Charanjot Singh Nanda, President, ICAI and CA. Prasanna Kumar D, Vice-President, ICAI for their continuous encouragement and support for the various initiatives of the GST & Indirect Taxes Committee. We also gratefully acknowledge the valuable contribution of CA. Madhukar N Hiregange, Chairman, and CA. Satish Kumar Gupta, Vice Chairman, Committee for Members in Practice, in the development of this publication from inception to completion. We acknowledge with our deepest gratitude the collective efforts of CA. A Jatin Christopher, CA. Rajesh TR, CA N R Badrinath, CA. (Dr.) Gaurav Gupta in developing and shaping this Practical Guide. We also thank CA. Ashish Chaudhary and CA. Roopa Nayak M for meticulously reviewing this publication to ensure technical accuracy.

Last but not the least, we thank the Secretariat of the Committee for the technical and administrative support provided in editing and finalising the publication.

GST disputes: guide empowers chartered accountants on representation, evidence, procedures, investigations, appeals and litigation strategy. The Guide lays out a practitioner focused framework for GST disputes: roles and limits of Chartered Accountants as authorized representatives; stages of proceedings (self assessment, provisional assessment, scrutiny, audit, investigation, summary and best judgement assessment); the distinction between ordinary demand and demands premised on alleged evasion; procedural safeguards for exceptional powers (inspection, search, provisional attachment, credit blocking); and practical rules for summons, evidence (including electronic records and expert opinion), burden and onus of proof. It also provides detailed litigation strategy, representation protocol, drafting and hearing checklists, and ethical obligations for CAs.