GST Gavel a Litigation Guide

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Description
The implementation of the Goods and Services Tax (GST) marked a watershed moment in India's indirect taxation history Cowards a unified tax structure, seamless input credit mechanisms, and improved heralded as a leap ease of doing business. Yet, the path from promise to practice has been anything out straightforward. What was envisaged as a simplified and rationalised tax egime has, over the years, become a highly litigated, interpretative, and at times, ambiguous legal terrain.
As the GST framework continues to evolve through statutory amendments, administrative circulars, and a growing corpus of judicial pronouncements, professionals, taxpayers, and administrators alike are compelled to continuously recalibrate their understanding and approach. The challenges are multifold- procedural lapses, conflicting interpretations, overreach by tax authorities, and at times, lack of clarity in legislative drafting. Navigating this complexity demands not only technical knowledge but also legal insight, strategic thinking, and above all - Strategy in hand during the earliest stages of any proceeding.
We all have a natural, almost uncontrollable urge to prove our innocence. And the moment a notice or letter is issued objections, DRC-01A, SCN, or summons whether in the form of audit mammoth exercise of reconciliation, documentation, justification, and the we launch ourselves into a gathering of precedents. But replying to a notice is not a mere compliance formality it marks the beginning of a lis, a legal dispute. The issuance of a Show Cause Notice (SCN) is not the start of the investigation, but rather its conclusion. Once the SCN is issued, no new information should ideally enter the fray the terms of the dispute stand frozen, and they cannot be expanded or reconstructed beyond the four corners of the SCN.
In this context, the role of the first responder becomes critical. Whether it is a summons, audit, inspection, or even a routine departmental query the initial strategy, tone, and legal positioning of the taxpayer lays the foundation of the eventual adjudication. Yet, more often than not, these early stages are dealt with in haste, or handled without a larger strategy in mind. This lack of direction at the outset often leads to avoidable litigation, missed opportunities, and weak defence later in the proceedings.
It is against this backdrop that GST Gavel - A Litigation Guide has been conceptualised - not merely as a collection of case laws, but as a practical, insightful, and action-oriented reference tool. The book is designed to bridge the gap between theory and application, between legal precedent and everyday compliance, and between procedural rigidity and judicial fairness.
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Table of Contents
Chapter 1. Jurisdiction & Procedural Fairness under GST
Chapter 2. Demand & Recovery
Chapter 3. Input Tax Credit
Chapter 4. Cancellation & Revocation of Cancellation of Registration
Chapter 5. GST Refunds & Exemptions
Chapter 6. Inspection, Search, Seizure, Arrest & Summons
Chapter 7. Appeals
Chapter 8 Penalties during Transit
Chapter 9. Supply
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Author Details
CA. Ritesh Arora