DAY 1

Session

Description

10:00 a.m. to 11:30 a.m.

Role of Chartered Accountants in GST Litigation

• Readiness for Litigation 

• Having books and access to resources
• Acquiring Knowledge, updation and continuous learning
• Embracing technology

• Legal authority and limited liability of CA
• Authorship and answerability to positions taken
• Correspondence with tax authorities

• Original material submission by taxpayer
• Affirmation of facts and self-assessment
• Response to departmental material by CA
• Common errors due to overenthusiasm

• Conflict of interest, mid-way acceptance/ transfer of engagement of CA, recusal due to ethical conflicts developing & unauthorized statements by CA
• Professional conduct of CA

• CA to present alternatives and Client (taxpayer) decide position to take
• CA to act as instructed but not to act under dictation and guidance
• Professional guidance to taxpayer to accept bona fide dues due to errors in self-assessment

• Integrity and Ethical Practices

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Origin of Litigation - Process of enquiry leading up to ‘findings’ based on internal instructions, DGARM reports, EIU reports, data analytics and EWB data

Scope and Limitation of:

• Proceedings under section 65
• Proceedings under section 67 v. 71
• Proceedings under section 61 read with 73/74
• Proceedings under section 62 and 63
• Proceedings under section 64
• Proceedings under section 68
• Assistance from section 66 audit (jurisdiction test)

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Different aspects of Summons and investigation relevant to know

• Nature of information required and possible sources
• CBIC instructions and deviation
• Taxpayer’s statements v. experts’ statement
• Procedure of summons
• Questions and answers
• Withdrawal, modification, or denial
• Statement of facts v. interpretation of facts v. opinion
• Limits to authority under section 70 read with section 67
• Appearance in summons sections 70(1) v. 70(1A)
• Offence of evasion of service and non-appearance
• Complaint under section 190(1)(a) Cr. PC
• Defences in case of complaint to Judicial Magistrate

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Drafting replies in pre-notice proceedings (case study approach with common errors and implication of different types of approach to drafting)

• Pre-registration notice
• Post-suspension (REG-17/31)
• Post-cancellation
• Transportation of goods MOV-7 and MOV-10
• Non-fling of GSTR-9 (section 47 and 125)
• Test purchase (section 67(12) and 125) 
• Replies that help build grounds for appellate relief
• Effect of section 160(2) and 169

5:15 p.m. to 6:00 p.m.

Q&A

DAY 2

Session

Description

10:00 a.m. to 11:30 a.m.

Understanding of show cause notice and approach towards it

• Ingredients of demand (output tax or input tax credit)
• Allegations v. actionable cause
• Grounds in SCN and alternatives to choose 
• Doctrine of election (in SCN)
• Limitation v. urgency of SCN (extension of limitation section 168A)
• Usual evidence to support grounds in SCN
• Testing quality of evidence relied upon
• Burden of proof (output tax or input tax credit)
• Structure of (well-drafted) show cause notice

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Limits to powers of Adjudicating Authority

• Effect of deficiencies in SCN (SC decisions)
• Limits to curative power (section 160(1))
• Grounds in SCN as per section 75(7)
• Equitable relief in adjudication (allowed / denied)
• Service and non-service under section 169
• Burden of proof in GST v. Evidence Act
• Demand for interest (HC decisions) and rationale for introducing rule 88C (admitted but undischarged arrears)

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Drafting replies in post-notice proceedings (case study approach with common errors and implication of different types of approach to drafting)

• Effect of omission of DRC-1A (and benefits of withholding objection to this defect)
• Show cause notice ‘accompanied by’ DRC-1
• Defects v. discrepancies in notice
• Preliminary objections to SCN
• Allegations v. evidence in support of allegations
• Challenge Revenue’s burden of proof
• Facts in SCN – accept v. reject v. replace
• Omission to reply on merits 
• Purpose of rebuttal and extent of rebuttal evidence

Overview of relevant maxims

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Case studies in show cause notice

• SCN dropped in appeal with reasons
• SCN upheld in appeal and reasons
• Arguments in appeal in support of grounds in SCN
• Case discussion of sale v. transfer
• Case discussion of lease v. license
• Case discussion of lease v. rental
• Case discussion on ‘tolerating an act’
• Case discussion on ‘miscellaneous income’
• Case discussion on ‘creditors written back’
• Case discussion on inadmissible credits (section 16(1))
• Case discussion on ineligible credits (section 17(2))
• Case discussion on ineligible credits (section 16(2))
• Case discussion on blocked credits (section 17(5))
• Case discussion on restricted credits (tariff condition)

(Case study to be shared in advance – Faculty will carry out interaction of the case study)

5:15 p.m. to 6:00 p.m.

Q&A

DAY 3

Session

Description

10:00 a.m. to 11:30 a.m.

Representation in adjudication proceedings

• Benefits of submitting written synopsis and hearing record (in case of incomplete recording by PO)
• Do’s and don’ts in virtual hearing
• Presentation of reply to notice
• Approach in demand under section 63 v. 64
• Approach in demand under section 73 v. 74 v. 76
• Approach in demand for penalty only under sections 122 to 127
• Representation of co-noticees (with principal noticee being represented by another AR)

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Study and approach to Adjudication orders

• Findings to be reached in adjudication
• Alteration of grounds taken in written reply
• Relevance of case law from earlier tax regime
• Review of adjudication for (i) improvements to overcome defects in SCN (ii) deviation in grounds in SCN (iii) cross-examination of witness
  (iv) admissibility of documentary evidence
• Scope and limits of section 161 rectification (Part 1)
• Impact of section 161 application on limitation under section 107(4)

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Case Studies on different types of Adjudication Orders

• Demand under section 63 (best judgement), adjudication under section 73 (normal demand), section 74 (suppression) and section 76 (forfeiture)
• Penalties under section 122 (offences) to section 129 (EWB deficiencies)
• Confiscation under section 130
• Orders under section 25 (registration) and 29 (cancellation)
• Orders under section 62 (best judgement order) and section 64 (summary assessment order)
• Orders under section 54 (refund) and 140 (transition)
• Action under section 57 (CWF), 78 proviso (accelerated recovery) and 83 (provisional attachment)
• Action under rule 21A, 86A, 88B, 96, 96A and 96B (rules of procedure resulting in revenue)
• Restrictions under section 121 (non-appealable orders, detailed analysis to show ‘no prejudice’ to taxpayer)

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Preparation for First Appeal

• Service, non-service or delay in service of order
• Date of order v. date of communication of order
• Case law authorities on e-service of orders (section 169)
• Limitation and condonation of delay
• Limitation of departmental appeal
• Effect of ‘precondition’ of pre-deposit to appeal
• Condonation of delay application
• Evidence via affidavit (drafting terms)
• Addressing averments in statement under section 70
• Effect of financial books v. third-party data (bank statement, 26AS, AIS,
  e-Vaahan, etc.)

5:15 p.m. to 6:00 p.m.

Q&A

DAY 4

Session

Description

10:00 a.m. to 11:30 a.m.

Limits to powers of Appellate Authority

• Maintainability of appeal (dismissal not warranted)
• Reasons of appeal (i) misapplication of law or (ii) misapplication of facts
• Re-adjudication not allowed in appeal
• Books of account not to be called for by FAA
• Limitations of section 107(11) v. 108(1)
• Limited power of remand section 75(3)
• Refund of pre-deposit (Cir. 125)

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Drafting First Appeal (case study approach with common errors and implication of different types of approach to drafting)

• Approach to order in REG 17/31
• Approach to order in MOV-9
• Approach to order in MOV-11
• Approach to order in DRC-7
• Approach to order in DRC-8
• Approach to order in RFD-6
• Statement of facts (Do’s and don’ts)
• Grounds of appeal (Do’s and don’ts)
• Prayer (Do’s and don’ts)
• Benefits of prepared synopsis v. compilation
• Presentation in appellate hearing (physical / virtual)

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Representation before First Appellate Authority

• Dress code (ICAI Code)
• Presentation – physical papers v. e-files 
• Use of technology (online filing)
• Common mistakes (technical glitches)
• Additional submissions
• Synopsis v. compilation
• Miscellaneous applications (RoA, RoM, CoD, etc.)
• Presentation of appeal, preparation, conduct of proceedings – soft v. firm v. harsh v. harmful – approach

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Study and approach to Appellate orders

• Findings to be reached in first appeal
• Grounds of appeal v. findings in appellate order
• Administrative circulars on findings in appeal
• Departmental appeal section 107(3)
• Departmental appeal RFD6 v. erroneous refund SCN (Circular 423/56/98-CX dated 22 Sept 1998)
• Case law (jurisdictional or other) High Court on findings
• Review of appellate order for:

1. improvements to overcome defects in OIO
2. deviation in grounds in APL-01 
3. cross-examination of witness (iv) admissibility of documentary evidence

• Scope and limits of section 161 rectification (Part 2)
• Impact of section 161 application on limitation under section 112(6)

5:15 p.m. to 6:00 p.m.

Q&A

DAY 5

Session

Description

10:00 a.m. to 11:30 a.m.

Revision proceedings (case study approach with common errors and implication of different types of approach to drafting)

• Study of favourable orders for reversal in revision proceedings
• Testing jurisdiction of grounds in RVN-1 (methods to test all instances under section 108(2) to be discussed)
• Defects v. discrepancies in RVN-1
• Estimation of outcome in revision proceedings
• Extent of information already available on record
• Extent of information to be admitted in reply to RVN-1 
• Preparation of grounds for appeal to GSTAT
• Effect (of ‘stay’ vide RVN-1) on proceedings in other tax periods and
  pre-emptive steps required in anticipation of stay (esp. refund cases)

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Drafting appeals to GSTAT (case study approach with common errors and implication of different types of approach to drafting)

• Appeal against OIA order
• Appeal against RA order
• Facts, facts-in-issue, and relevancy of facts; Statement of facts – not a life history of appellant or of the case but a careful presentation of relevant facts
• Grounds of appeal – not a recitation of grievances or a justification for relief sought but lawful basis to assail impugned order and reasons to allow relief; Grounds v. arguments
• Benefits of limiting appeal to OIO or OIA and not expose SCN for reconsideration
• Limitation, condonation, forum error and effect of SMWP of 2020 (Circular 132 and 224) 

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Drafting appeals GSTAT (case study approach with common errors and implication of different types of approach to drafting)

• Rules of Procedure – drafting, filing, and curing defects
• GSTAT Rules of Procedure
• Inherent powers of GSTAT and restrictions under rule 112
• Draft of prayer – modification v. remand
• Merits and demerits of precedents – earlier laws, CJEU, AAR and distinguishing divergent circulars
• Scope for further appeal v. benefits of deferment (call-book) and avail relief
• Amendment of pleadings and modification of prayer

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Representation before GSTAT

• Dress code (ICAI Code)
• Presentation – physical papers v. e-files 
• Use of technology (online filing)
• Common mistakes (technical glitches)
• Additional submissions
• Synopsis v. compilation
• Miscellaneous applications (RoA, RoM, CoD, etc.)
• Presentation of appeal, preparation, conduct of proceedings

Brief about Writs 

• Scope and limitation
• Difference between writ v. adjudication/Appeal, its advantages, and disadvantages
• Prayers in writ

Process post writ orders

5:15 p.m. to 6:00 p.m.

Q&A

DAY 6

Session

Description

10:00 a.m. to 11:30 a.m.

Mock Tribunal - Video with explanation by faculty as to

• Infrastructure
• Decorum
• Procedure in Tribunal
• Types of hearings – Admission, Defect, Misc. application, Part-heard matter, Final hearing, etc.
• Role of Departmental Representative
• Submissions by the Appellant Counsel - facts, issue and grounds of the case
• Referring to appeal paper book and other documents on record or submitted
• Reference to precedents and circulars
• Counter arguments by the DR
• Questions by the Bench
• Rejoinder by the Appellant Counsel 
• Reserving of the order, Pronouncement of operative portion, Dictation of the Order

Tea Break -11:30 a.m. to 11:45 a.m.

11:45 a.m. to 1:15 p.m.

Mock Appeal Presentation (First Appeal)

Lunch - 1:15 p.m. to 2:00 p.m.

2:00 p.m. to 3:30 p.m.

Mock Tribunal Presentation

Tea Break - 3:30 p.m. to 3:45 p.m.

3:45 p.m. to 5:15 p.m.

Concluding session

• Any other connected subject as per request of participants
• New issues raised by participants during the course of the training 

Specific feedback session

5:15 p.m. to 6:00 p.m.

Q&A