Training on GSTAT Procedures: A Game Changer for Tax Litigation

DAY 1 — TRIBUNAL PROCEDURE & PREPARATION

• Structure & Jurisdiction of GSTAT
• Appeals Framework under Section 107 & Section 112
• Forms APL-01 & APL-05 – Correct drafting and filing sequence
• Paper Book Preparation & Indexing Strategy
• Limitation, Condonation & Stay Applications
• Bench Etiquette, Hearing Orientation & Practical Representation Skills
• Objective: Build conceptual clarity and procedural confidence for Tribunal practice.

DAY 2 — PRACTICAL LITIGATION CASE STUDIES

• Live Case Workflow Analysis covering:
• Section 73 – Demand without fraud
• Section 74 & 74A – Allegation of fraud / intent to evade
• Section 67 – Inspection, Search & Seizure Strategy
• Section 168A – Extended Limitation Interpretation in Appeals
• Section 161 – Rectification of Orders (strategic usage)
• Section 169 – Valid Service of Notice Challenges
• Arrest & Summons (Sec 69 & Sec 70) – Defence and Rights during Investigation
• Drafting & Advocacy Skills Covered:
• Drafting on Merits vs Technical Grounds
• Written Submissions, Hearing Notes & Paper-Book Structure
• Oral Argumentation Techniques for Tribunal & High Court
• Using Precedents Effectively in Litigation
• Objective: Equip participants to analyze, draft, strategize, and argue GST dispute matters end-to-end.