Handling GST Show Cause Notices & Adjudication

By CA. A. Jatin Christopher
5th Edition | 2025 | Amended by the Finance Act, 2025

This book serves as a comprehensive, practice-oriented manual for managing GST Show Cause Notices (SCNs) and related litigation, from receipt to final adjudication, appeals, revision, and proceedings before the GST Appellate Tribunal. Designed for professionals navigating the complex terrain of GST disputes, it combines procedural clarity, legal insights, and practical templates to enable effective compliance and defence strategies.

With updated statutory provisions, illustrative pleadings, and case law commentary, this book provides not just what the law says, but how to act on it—whether responding to notices under Sections 73/74, dealing with penalty or confiscation, or contesting demands before appellate forums.

📘 Key Features

• 📜 Covers the Full Litigation Lifecycle
  From the initial SCN to final appellate remedy—including adjudication, first appeal, revision, and GST Appellate Tribunal proceedings

• ⚖️ Latest Legal Developments
  Includes amendments introduced by the Finance Act, 2025, especially Section 74A on fresh demands and updated jurisprudence

• 🧾 Extensive Notice Coverage
  Detailed guidance on notices issued under Sections 25, 29, 63, 73, 74, 74A, 76, including system-generated alerts, e-Way Bill violations, and confiscation

• ✍️ Drafting Tools & Illustrative Pleadings
  Includes model replies, appeal memos, petitions, and guidance on structuring facts, legal arguments, and prayers

• 🧠 Jurisprudential Guidance
  Covers natural justice, burden of proof, cross-examination, ex parte orders, doctrine of merger, and strategies for effective defence

• 📊 Practical Caution & Litigation Strategy
  Emphasises the risk of premature disclosures, the strategic use of evidence, and how to deal with data-analytics-based GSTN notices

• ✅ Clear, Structured, and Accessible
  Each chapter presents statutory background, procedural steps, compliance tips, and precedent-based insights

• 🧑‍🏫 Expert Authorship
  Authored by CA. A. Jatin Christopher, a seasoned tax professional with cross-disciplinary expertise and a well-established voice in indirect tax advisory and litigation

👥 Target Audience

• Chartered Accountants, Cost Accountants & Lawyers – Handling GST notices, drafting replies, and representing clients

• Corporate Tax Teams & CFOs – Managing compliance, mitigating litigation risk, and responding to audit findings

• GST Officers & Departmental Officials – Understanding procedural safeguards, taxpayer perspectives, and legal doctrines

• Students & Academics – Studying GST enforcement and dispute resolution mechanisms in depth

📚 Coverage Highlights

Division One – Notices Under GST (Chapters 1–24)

• Jurisdiction & SCN Fundamentals

• System-Generated Notices & e-Way Bill Infractions

• Demands under Sections 73, 74 & New Section 74A

• Best Judgment Assessment (Sec. 63), Cancellation (Sec. 29), and Registration Issues (Sec. 25)

• Penalty & Confiscation Notices (Sec. 122–130)

• Adjudication Process (Sec. 75), Appeals (Sec. 107), Revisions (Sec. 108), and Tribunal Framework

Each chapter includes:

• Statutory framework

• Key procedures & timelines

• Common pitfalls

• Interpretative case law

Division Two – Pleadings in GST (Chapters 25–27)

• Draft Replies & Representations

• Model Formats for Appeals, Petitions & Condonation Applications

• Guidance on Structuring Pleadings: Facts-in-Issue, Legal Grounds, and Reliefs