| 6 Days Workshop on GST Dispute Mechanism (Strategies & Advocacy) at Jaipur (OTHERS) | |
| Event ID: | 11421858 |
| Date: | From: 02-08-2025 – To: 07-08-2025 |
| POU Name: | Committee for Members in Practice |
| ICE ID: | 1421858 For details about ICAI-ICE ,Click here(FAQ) |
| Event Venue: | JAIPUR BRANCH OF CIRC OF ICAI ICAI BHAWAN D-1, INSTITUTIONAL AREA JHALANA DOONGARI JAIPUR-302004 |
| City: | Jaipur |
| CPE Hrs: | 30 |
| Venue Capacity: | 55 |
| Fees: | Rs. 10,000/- Plus GST |
| Joint Seminar: | Y |
| If Yes, with whom: | JAIPUR BRANCH OF CIRC |
| Hosted by: | Jaipur Branch of CIRC of ICAI Jointly with GST & Indirect Taxes Committee |
| For Registration & further details, please contact: | JAIPUR BRANCH OF CIRC OF ICAI ICAI BHAWAN D-1, INSTITUTIONAL AREA JHALANA DOONGARI JAIPUR-302004 & Mr. Vishal Gupta & 9672023888 |
| Programme Structure | |
| Inaugural Address: | |
| Valedictory Address: | |
| Date | Description | From | To | Faculty | Chairman | CPE Hrs |
|---|---|---|---|---|---|---|
| Day 1 | ||||||
| 02-08-2025 | “Role of Chartered Accountants in GST Litigation: Ø Readiness for Litigation o Having books and access to resources; o Acquiring Knowledge, updation and continuous learning; o Embracing technology Ø Legal authority and limited liability of CA Ø Authorship and answerability to positions taken Ø Correspondence with tax authorities: o Original material submission by taxpayer o Affirmation of facts and self-assessment o Response to departmental material by CA o Common errors due to overenthusiasm Ø Conflict of interest, mid-way acceptance/ transfer of engagement of CA, recusal due to ethical conflicts developing & unauthorized statements by CA Ø Professional conduct of CA: o CA to present alternatives and Client (taxpayer) decide position to take o CA to act as instructed but not to act under dictation and guidance o Professional guidance to taxpayer to accept bona fide dues due to errors in self-assessment Ø Integrity and Ethical Practices – ” : | 10:00:00 | 11:30:00 | CA. Madhukar N Hiregange | 1.50 | |
| 02-08-2025 | “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: Ø Proceedings under section 65 Ø Proceedings under section 67 v. 71 Ø Proceedings under section 61 read with 73/74 Ø Proceedings under section 62 and 63 Ø Proceedings under section 64 Ø Assistance from section 66 audit (jurisdiction test)” : | 11:30:00 | 13:00:00 | CA. Madhukar N Hiregange | 1.50 | |
| 02-08-2025 | “Different aspects of Summons and investigation relevant to know: Ø Nature of information required and possible sources Ø CBIC instructions and deviation Ø Taxpayer’s statements v. experts’ statement Ø Procedure of summons Ø Questions and answers Ø Withdrawal, modification or denial Ø Statement of facts v. interpretation of facts v. opinion Ø Limits to authority under section 70 read with 67 Ø Appearance in summons 70(1) v. 70(1A) Ø Offence of evasion of service and non-appearance Ø Complaint under section 190(1)(a) Cr. PC Ø Defences in case of complaint to JMFC” : | 14:00:00 | 15:30:00 | PRITAM AMBADAS MAHURE | 1.50 | |
| 02-08-2025 | “Understanding of show cause notice and approach towards it: Ø Ingredients of demand (output tax or input tax credit) Ø Allegations v. actionable cause Ø Grounds in SCN and alternatives to choose Ø Doctrine of election (in SCN) Ø Limitation v. urgency of SCN (extension of limitation section 168A) Ø Usual evidence to support grounds in SCN Ø Testing quality of evidence relied upon Ø Burden of proof (output tax or input tax credit) Ø Structure of (well-drafted) show cause notice” : | 15:30:00 | 17:00:00 | PRITAM AMBADAS MAHURE | 1.50 | |
| Day 2 | ||||||
| 03-08-2025 | “Case studies in show cause notice: Ø SCN dropped in appeal with reasons Ø SCN upheld in appeal and reasons Ø Arguments in appeal in support of grounds in SCN Ø Case discussion of sale v. transfer Ø Case discussion of lease v. license Ø Case discussion of lease v. rental Ø Case discussion on ‘tolerating an act’ Ø Case discussion on ‘miscellaneous income’ Ø Case discussion on ‘creditors written back’ Ø Case discussion on inadmissible credits (section 16(1)) Ø Case discussion on ineligible credits (section 17(2)) Ø Case discussion on ineligible credits (section 16(2)) Ø Case discussion on blocked credits (section 17(5)) Ø Case discussion on restricted credits (tariff condition) (Case study to be shared in advance – Faculty will carryout interaction of the case study)” : | 10:00:00 | 11:30:00 | BADRINATH N R | 1.50 | |
| 03-08-2025 | “Overview of different types of Adjudication Orders: Ø Demand under section 63 (best judgement), adjudication under section 73 (normal demand), section 74 (suppression) and section 76 (forfeiture) Ø Penalties under section 122 (offences) to section 129 (EWB deficiencies) Ø Confiscation under section 130 Ø Orders under section 25 (registration) and 29 (cancellation) Ø Orders under section 62 (best judgement order) and section 64 (summary assessment order) Ø Orders under section 54 (refund) and 140 (transition) Ø Action under section 57 (CWF), 78 proviso (accelerated recovery) and 83 (provisional attachment) Ø Action under rule 21A, 86A, 88B, 96, 96A and 96B (rules of procedure resulting in revenue) Ø Restrictions under section 121 (non-appealable orders, detailed analysis to show ‘no prejudice’ to taxpayer)” : | 11:30:00 | 13:00:00 | BADRINATH N R | 1.50 | |
| 03-08-2025 | “Limits to powers of Adjudicating Authority: Ø Effect of deficiencies in SCN (SC decisions) Ø Limits to curative power (section 160(1)) Ø Grounds in SCN as per section 75(7) Ø Equitable relief in adjudication (allowed / denied) Ø Service and non-service under section 169 Ø Burden of proof in GST v. Evidence Act Ø Demand for interest (HC decisions) and rationale for introducing rule 88C (admitted but undischarged arrears)” : | 14:00:00 | 15:30:00 | SHIVASHISH KUMAR | 1.50 | |
| 03-08-2025 | “Drafting replies in pre-notice proceedings (case study approach with common errors and implication of different types of approach to drafting): Ø Pre-registration notice Ø Post-suspension (REG-17/31) Ø Post-cancellation Ø Transportation of goods MOV7 and MOV10 Ø Non-fling of GSTR9 (section 47 and 125) Ø Test purchase (section 67(12) and 125) Ø Replies that help build grounds for appellate relief Ø Effect of section 160(2) and 169” : | 15:30:00 | 17:00:00 | SHIVASHISH KUMAR | 1.50 | |
| Day 3 | ||||||
| 04-08-2025 | “Drafting replies in post-notice proceedings (case study approach with common errors and implication of different types of approach to drafting): Ø Effect of omission of DRC1A (and benefits of withholding objection to this defect) Ø Show cause notice ‘accompanied by’ DRC1 Ø Defects v. discrepancies in notice Ø Preliminary objections to SCN Ø Allegations v. evidence in support of allegations Ø Challenge Revenue’s burden of proof Ø Facts in SCN – accept v. reject v. replace Ø Omission to reply on merits Ø Purpose of rebuttal and extent of rebuttal evidence Ø Overview of relevant maxims” : | 10:00:00 | 11:30:00 | Adv. Naveen Kumar K S | 1.50 | |
| 04-08-2025 | “Representation in adjudication proceedings: Ø Benefits of submitting written synopsis and hearing record (in case of incomplete recording by PO) Ø Do’s and don’ts in virtual hearing Ø Presentation of reply to notice Ø Approach in demand under 63 v. 64 Ø Approach in demand under 73 v. 74 v. 76 Ø Approach in demand for penalty only under 122 to 127 Ø Representation of co-noticees (with principal noticee being represented by another AR)” : | 11:30:00 | 13:00:00 | Adv. Naveen Kumar K S | 1.50 | |
| 04-08-2025 | “Study and approach to Adjudication orders: Ø Findings to be reached in adjudication Ø Alteration of grounds taken in written reply Ø Relevance of case law from earlier tax regime Ø 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 Ø Scope and limits of 161 rectification (Part 1) Ø Impact of 161 application on limitation under 107(4)” : | 14:00:00 | 15:30:00 | CA Ashish Choudhary | 1.50 | |
| 04-08-2025 | “Preparation for First Appeal: Ø Service, non-service or delay in service of order Ø Date of order v. date of communication of order Ø Case law authorities on e-service of orders (169) Ø Limitation and condonation of delay Ø Limitation of departmental appeal Ø Effect of ‘precondition’ of pre-deposit to appeal Ø Condonation of delay application Ø Evidence via affidavit (drafting terms) Ø Addressing averments in statement under 70 Ø Effect of financial books v. third-party data (bank statement, 26AS, AIS, e-Vaahan, etc.)” : | 15:30:00 | 17:00:00 | CA Ashish Choudhary | 1.50 | |
| Day 4 | ||||||
| 05-08-2025 | “Drafting First Appeal (case study approach with common errors and implication of different types of approach to drafting): Ø Approach to order in REG 17/31 Ø Approach to order in MOV9 Ø Approach to order in MOV11 Ø Approach to order in DRC7 Ø Approach to order in DRC8 Ø Approach to order in RFD6 Ø Statement of facts (do’s and don’ts) Ø Grounds of appeal (do’s and don’ts) Ø Prayer (do’s and don’ts) Ø Benefits of prepared synopsis v. compilation Ø Presentation in appellate hearing (physical / virtual)” : | 10:00:00 | 11:30:00 | RAHUL CHANDRAKANT PRATIMA THAKAR | 1.50 | |
| 05-08-2025 | “Limits to powers of Appellate Authority: Ø Maintainability of appeal (dismissal not warranted) Ø Reasons of appeal (i) misapplication of law or (ii) misapplication of facts Ø Re-adjudication not allowed in appeal Ø Books of account not to be called for by FAA Ø Limitations of 107(11) v. 108(1) Ø Limited power of remand 75(3) Ø Refund of pre-deposit (cir. 125)” : | 11:30:00 | 13:00:00 | RAHUL CHANDRAKANT PRATIMA THAKAR | 1.50 | |
| 05-08-2025 | “Representation before First Appellate Authority: Ø Dress code (ICAI Code) Ø Presentation – physical papers v. e-files Ø Use of technology (online filing) Ø Common mistakes (technical glitches) Ø Additional submissions Ø Synopsis v. compilation Ø Miscellaneous applications (RoA, RoM, CoD, etc.) Ø Presentation of appeal, preparation, conduct of proceedings – soft v. firm v. harsh v. harmful – approach ” : | 14:00:00 | 15:30:00 | CA. Hanish Jain | 1.50 | |
| 05-08-2025 | “Study and approach to Appellate orders: Ø Findings to be reached in first appeal Ø Grounds of appeal v. findings in appellate order Ø Administrative circulars on findings in appeal Ø Departmental appeal 107(3) Ø Departmental appeal RFD6 v. erroneous refund SCN (circular 423/56/98-CX dated 22 Sept 1998) Ø Case law (jurisdictional or other) High Court on findings Ø Review of appellate order for (i) improvements to overcome defects in OIO (ii) deviation in grounds in APL1 (iii) cross-examination of witness (iv) admissibility of documentary evidence Ø Scope and limits of 161 rectification (Part 2) Ø Impact of 161 application on limitation under 112(6)” : | 15:30:00 | 17:00:00 | CA. Hanish Jain | 1.50 | |
| Day 5 | ||||||
| 06-08-2025 | “Revision proceedings (case study approach with common errors and implication of different types of approach to drafting): Ø Study of favourable orders for reversal in revision proceedings Ø Testing jurisdiction of grounds in RVN1 (methods to test all instances under section 108(2) to be discussed) Ø Defects v. discrepancies in RVN1 Ø Estimation of outcome in revision proceedings Ø Extent of information already available on record Ø Extent of information to be admitted in reply to RVN1 Ø Preparation of grounds for appeal to GSTAT Ø Effect (of ‘stay’ vide RVN1) on proceedings in other tax periods and pre-emptive steps required in anticipation of stay (esp. refund cases)” : | 10:00:00 | 11:30:00 | RAVI KUMAR SOMANI | 1.50 | |
| 06-08-2025 | “Drafting appeals to GSTAT) (case study approach with common errors and implication of different types of approach to drafting): Ø Appeal against OIA order Ø Appeal against RA order Ø 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 Ø 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 Ø Benefits of limiting appeal to OIO or OIA and not expose SCN for reconsideration Ø Limitation, condonation, forum error and effect of SMWP of 2020 (circular 132 and 224) ” : | 11:30:00 | 13:00:00 | RAVI KUMAR SOMANI | 1.50 | |
| 06-08-2025 | “Drafting appeals GSTAT) (case study approach with common errors and implication of different types of approach to drafting): Ø Rules of Procedure – drafting, filing and curing defects Ø GSTAT Rules of Procedure (to be notified shortly) Ø Inherent powers of GSTAT and restrictions under rule 112 Ø Draft of prayer – modification v. remand Ø Merits and demerits of precedents – earlier laws, CJEU, AAR and distinguishing divergent circulars Ø Scope for further appeal v. benefits of deferment (call-book) and avail relief Ø Amendment of pleadings and modification of prayer” : | 14:00:00 | 15:30:00 | CA. A SAI PRASAD | 1.50 | |
| 06-08-2025 | “Representation before GSTAT: Ø Dress code (ICAI Code) Ø Presentation – physical papers v. e-files Ø Use of technology (online filing) Ø Common mistakes (technical glitches) Ø Additional submissions Ø Synopsis v. compilation Ø Miscellaneous applications (RoA, RoM, CoD, etc.) Ø Presentation of appeal, preparation, conduct of proceedings Brief about Writs Ø Scope and limitation; Ø Difference between writ v. adjudication/Appeal, its advantages and disadvantages; Ø Prayers in writ; Ø Process post writ orders;” : | 15:30:00 | 17:00:00 | CA. A SAI PRASAD | 1.50 | |