How to Handle GST Notices Scrutiny, Assessment, Adjudication & Appeals

by Rakesh Garg & Sandeep Garg

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Contents at a Glance

About the Authors	v
Preface	vii
Table of Contents	xi
Table of Cases	xxv

PART â€“ A

PREAMBLE AND MAJOR LITIGATIONS

A1 Concepts and Framework of GST	A1-1
A2 Major litigation areas in the GST	A2-1

PART â€“ B

SCRUTINY AND ASSESSMENT

B1 Scheme of Assessment	B1-1
B2 Provisional Assessment	B2-1
B3 Scrutiny of Returns	B3-1
B4 Non-filer of Returns	B4-1
B5 Assessment of Unregistered Persons	B5-1
B6 Summary Assessment	B6-1
Assessment related Provisions & Forms	B7-1

PART â€“ C

SHOW CAUSE NOTICE UNDER SEC 73/74

C1 SCN under sec 73/74 â€“ Scope, Circumstances and Time Limit	C1-1
C2 SCN under sec 73/74 â€“ Voluntary Payment	C2-1
C3 SCN under sec 73/74 â€“ Defense and Replies	C3-1
C4 SCN under sec 73/74 - Adjudication	C4-1
C5 Tax collected but not paid	C5-1
C6 SCN under sec 73/74 â€“ Practical aspects	C6-1
C7 SCN under sec 73/74 related Provisions	C7-1
C8 Amendments by the Finance Act, 2024 â€“ SCN and Amnesty Scheme	C8-1

PART â€“ D

SUMMONS AND OTHER NOTICES

D1 Summons under the GST	D1-1
D2 Other Notices under the GST	D2-1

PART â€“ E

APPEALS

About the Author

Rakesh Garg & Sandeep Garg

Sandeep Garg CMA, FCA, a graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for almost 30 years. He has co-authored a number of books in past more than 20 years. Amongst others, his well-recognized books are:

Delhi Sales Tax Ready Reckoner
Hand Book for NGOs and NPOs
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

He has vast experience in the field of indirect taxation, GST process review and implementation. The NIRC of the I.C.A.I. conferred upon him the Award for Exemplary Services for authoring books in the year 2000. He has also presented papers and contributed as faculty in training programs at various forums.

Rakesh Garg LLB, FCA, a graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 38 years and has specialization in Sales Tax, VAT, Service Tax, and now, GST. He has authored a number of books during the last more than 20 years. His first book “Law of Sales Tax on Works Contract in Delhi” was released in 1999. Amongst others, his well-recognized books are:

Delhi VAT Ready Reckoner
Concepts of Central Sales Tax
Goods under Sales Tax Laws
Service Tax Ready Reckoner
Migration to GST - Enrolment, Transition and Safeguards
GST Refund – A Practical Guide
Handbook of GST in India
GST Laws Manual – Acts, Rules and Forms
GST Guide with Ready Reckoner
Guide to GST on Services – (HSN Code wise taxability of all services)

These books have not only been referred extensively by the business community and professionals but also appreciated by the Government Taxation Departments.
For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars.
He has presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations; and contributed as faculty in training programs organized by the Revenue Departments for its officers.

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