ICAI releases Comprehensive Practical Guide to GST Disputes to Empower CA Members
The guide has been released in anticipation of the operationalization of the GST Appellate Tribunal (GSTAT), which is expected to enhance the formal dispute resolution mechanism under GST.
The Institute ofChartered Accountants of India (ICAI) has released a publication titled "Practical Guide to GST Disputes", a comprehensive and in-depth manual aimed at equipping Chartered Accountants with practical knowledge and procedural clarity in Goods and Services Tax (GST) disputes.
This initiative by the GST & Indirect Taxes Committee, aims to empower professionals with tools and strategies essential for effective GST representation, litigation, and compliance..
The publication is structured to serve as a practical companion for Chartered Accountants representing clients before tax authorities, appellate forums, and the soon-to-be-functional Tribunal. With 11 meticulously drafted chapters, the guide covers foundational principles, evidence rules, audit and investigation processes, litigation strategies, drafting techniques, and the nuances of appellate relief.
It also talks about professional conduct, ethics, and integrity—critical aspects when representing clients in adversarial tax matters. Chapters include detailed discussions on the scope of adjudication, the drafting of Show Cause Notices (SCNs), revisionary proceedings, appellate representation, and even the etiquette expected of professionals in hearings and proceedings.
ICAI President CA. Charanjot Singh Nanda lauded the initiative in his foreword, that ICAI has consistently strived to equip its members with the requisite knowledge and practical tools to navigate the dynamic GST landscape. He acknowledged the dynamic and evolving nature of GST law, which necessitates continuous professional development.
The guide also elaborates on the increasing role of CAs in tax litigation and dispute resolution. “Representation in tax litigation is not merely a statutory allowance—it is a crucial area where CAs can contribute value by presenting factual, legal, and technical insights with professional clarity,” stated CA. Rajendra Kumar P, Chairman of the GST & Indirect Taxes Committee.
As GST approaches its eighth anniversary on July 1, 2025, the litigation landscape has grown complex due to interpretational ambiguities, legacy tax disputes, and rapid digitization of compliance mechanisms. The guide comes at a crucial time when CAs are increasingly called upon not only for GST filings but also for defending assessments, audit outcomes, and representing clients in appeals.
The guide is enriched by inputs from senior professionals and subject-matter experts including CA. Madhukar N Hiregange, CA. Satish Kumar Gupta, CA. A Jatin Christopher, and others. It reflects ICAI’s ethos of learning and sharing—where knowledge gained through litigation practice is systematically compiled for the wider professional community.
Further, ICAI has complemented this initiative by encouraging members to explore its online resources and advanced certification courses on GST, reinforcing its role as an institution of capacity-building and thought leadership.
Members are encouraged to access the guide via ICAI’s dedicated GST portal GST & Indirect Taxes Committee, and to offer feedback or suggestions for continuous improvement. Queries or concerns can be directed to the official GST helpline at gst@icai.in.
In essence, the Practical Guide to GST Disputes not only fills the knowledge gap but also reinforces the strategic and ethical roles of Chartered Accountants in shaping India’s indirect tax jurisprudence.
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