Commercial’s GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice by Rakesh Garg & Sandeep Garg – 1st Edition 2026.

With the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT), tax professionals require more than just a theoretical understanding of the law—they need actionable litigation strategy. Commercial’s GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice (Edition 2026) provides exactly that. Authored by industry veterans Rakesh Garg and Sandeep Garg, this book offers a systematic approach to handling disputes, ensuring that readers are equipped with the precise drafting techniques and strategic insights essential for effective representation before appellate authorities.

The Art of Drafting & Pleading

A successful appeal is won on the strength of its drafting. This book emphasizes practical application over mere statutory reproduction:

• Drafting & Arguing: Step-by-step guidance on how to construct a compelling Statement of Facts, frame winning Grounds of Appeal, and effectively plead before the bench.

• 50+ Specimen Formats: An invaluable arsenal of ready-to-use templates for appeals, interlocutory applications, and related procedural filings, saving hours of drafting time.

• Legal Principles & Maxims: Elevate your pleadings with a dedicated discussion on the Principles of Law and Legal Maxims that carry weight with appellate authorities.

Navigating the Appellate Framework

The book provides a complete, end-to-end mapping of the appellate ecosystem under the GST regime:

• The Complete Hierarchy: Navigating from the First Appellate Authority up to the GSTAT.

• Procedural Compliance: Detailed breakdowns of time limits, jurisdictional nuances, pre-deposits, true copy certifications, and the strict rules for admitting additional evidence.

• Backed by Precedent: Every procedural and substantive argument is anchored by relevant, high-impact judicial precedents.

Who Should Buy This Book?

• Advocates & Legal Professionals: The ultimate litigation companion for appearing before GST appellate forums.

• Chartered Accountants & Cost Accountants: Essential for authorized representatives drafting appeals and managing client litigation.

• Corporate Tax & Compliance Officers: Provides the strategic clarity needed to manage indirect tax disputes in-house and brief external counsel effectively.

About the Authors

Rakesh Garg, LL.B., CA

Adv. (CA) Rakesh Garg, an alumnus of Shri Ram College of Commerce (SRCC), Delhi, and a member of the ICAI, brings almost 40 years of specialized experience in Sales Tax, VAT, Service Tax, and GST. He is a prolific author whose books are extensively referred to by the business community, professionals, and Government Taxation Departments alike. The N.I.R.C. of the I.C.A.I. has conferred upon him the Award for Exemplary Services for his unparalleled contributions to indirect tax literature.

Sandeep Garg, CMA, FCA

Sandeep Garg, CMA, FCA, also an alumnus of SRCC, Delhi, and a fellow member of the ICAI, has been practicing as a CA for more than 30 years. With vast experience in indirect taxation, GST process review, and implementation, he has co-authored numerous definitive guides on VAT and GST. Like his co-author, he was also honored with the Award for Exemplary Services by the N.I.R.C. of the I.C.A.I.

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