https://www.taxtmi.com/news?id=47414 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. en-us Tue, 24 Jun 2025 12:56:34 +0530 Wed, 11 Feb 2026 16:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=47414 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. News - Tue, 24 Jun 2025 12:56:34 +0530 https://www.taxtmi.com/news?id=47414