A comprehensive publication, Practical Guide to GST Disputes, has been released by the Institute of Chartered Accountants of India (ICAI), which has the motive to equip Chartered Accountants (CAs) with knowledge and practical skills for managing GST litigation, from departmental investigations to appellate proceedings.
The guide has been made under the GST & Indirect Taxes Committee, to address the rising intricacy of the GST issues which has arisen in recent years because of the legal interpretations, procedural ambiguities, and the rapid pace of regulatory amendments. The GST Appellate Tribunal (GSTAT) is anticipated to become operational shortly. ICAI notes that strengthening the litigation readiness of tax professionals is a significant moment.
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The publication comprises a distinct spectrum of dispute-related areas, including litigation strategy, drafting and pleadings, principles of evidence, revisionary proceedings, ethics in representation, and challenges during adjudication and appeals. It has the information about the roles and responsibilities of CAs as authorised representatives under GST law, best practices in representation, and the significance of professional integrity.
The collaborative effort behind the guide has been applauded by ICAI President CA Charanjot Singh Nanda, marking that the same shows the devotion of the Institute to “professional excellence and knowledge sharing.” Vice-President CA Prasanna Kumar D, along with committee leaders and domain experts, contributed to its development and technical review.
The guide emphasizes the opportunities for CAs in GST litigation, outlines the requirement of successive legal and technological upskilling, mastery of evidence law, compliance with principles of natural justice, and a thorough approach to case management. It furnishes practical “Do’s and Don’ts” for representation, which has the objective to support the practitioners guiding the disputes while keeping ethics and client trust.
This guide covers key topics such as GST adjudication, ethics in the profession, and practical strategies for case management. Download the PDF here:
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