Practical Guide to Emerging Areas in GST with Draft Replies to Show Cause Notices is a litigation-focused and practice-driven GST publication addressing the most contentious issues arising in audits, scrutiny, investigations, and adjudications. Structured into two parts, it combines rigorous legal analysis of substantive and procedural GST law with meticulously drafted replies to commonly issued show-cause notices. Commissioned by the All-India Federation of Tax Practitioners (AIFTP) and published by Taxmann, the book covers high-risk dispute areas such as ITC denial, return mismatches, valuation, cross-charge/ISD, penalties, interest, and confiscation. It equips practitioners, corporates, litigators, administrators, and advanced students with a clear, authoritative, and procedurally sound framework for handling GST disputes.
