3-Days LIVE Master Class on GST Tribunal Practice by CA (Adv) Bimal Jain

 

3-Days (540 Minutes) Master Class on GST Tribunal Practice – 2025

Litigation under GST has grown significantly on multiple disputes on Supply, Classification, ITC, Place of Supply, Valuation, Time of Supply, Limitation, etc.

We are in the ninth year of GST in India and witnessing a crucial turning point. There has been notable progress in the constitution and operationalisation of GST Appellate Tribunals (the GSTAT), and the Government has also notified comprehensive procedural rules for the functioning of the GSTAT, offering stakeholders a structured appellate forum aimed at speedy and consistent dispute resolution.

A2Z Academy in alliance with A2Z Taxcorp LLP organising 3-Days (540 Minutes) “Master Class on GST Tribunal Practice: Constitution, Composition, Jurisdiction, Filing Procedure, Advocacy, Hearings & Practitioner Opportunities and Challenges – Legal, Strategic & Industry Perspectives’ [July 4, 5, 6, 2025 (Friday to Sunday), from 3.30 PM to 6.30 PM]

Day 1 – Foundations of GST Appeals and the GSTAT

Build a strong foundational understanding of the appellate framework under GST and the formation of GSTAT.

Introduction to Appeals under GST

• Overview of the appeals mechanism under the GST Act (Sections 107–118)
• Hierarchy of forums:
  • Adjudicating Authority
  • First Appellate Authority
  • GSTAT
  • High Court and Supreme Court
• Importance of appellate bodies in taxation
• Timeline and flowchart of appellate process

Genesis and Evolution of GSTAT

• Rationale for setting up GSTAT
• Constitutional backing and legal evolution
• Legislative history and key milestones
• Latest development: GSTAT (Procedure) Rules, 2025 (G.S.R. 256(E))

Composition and Jurisdiction of GSTAT

• Structure: National and State Benches
• Types of Members: President, Judicial & Technical (Centre/State)
• Appointment process, qualifications, tenure
• Jurisdiction: Territorial, Pecuniary, Subject-Matter
• Case studies showing jurisdictional relevance

Activity: Quiz + Flowchart assignment on appeal hierarchy

Day 2 – Procedures, Legal Powers & Representation

Explain procedures for filing appeals, the legal powers of GSTAT, and documentation.

Powers and Functions of GSTAT

• Quasi-judicial role
• Sections 113–114: Procedural autonomy & civil court powers
• Power to regulate its own procedure
• Significance in promoting uniformity in interpretation

Filing an Appeal – Process and Pre-requisites

• Eligibility, timeline, and statutory pre-deposit
• Required documents & fee structure
• Detailed breakdown of multiple forms: GST APL-05, APL-06, APL-07, GSTAT-01
• Manual vs electronic filing (exceptions)

GSTAT (Procedure) Rules, 2025 – Practical Guide

• Overview of Rules: Structure and chapters
• Emphasis on key provisions:
  • Cause list
  • Hearing of appeals
  • Record keeping
  • Inspection of records
  • Hybrid proceedings (Rule 115)
• Digital transformation in GSTAT

Day 3 – Advocacy, Hearings & Practitioner Challenges

Focus on practical issues in representation, advocacy, and professional practice before GSTAT.

Representation & Hearings before GSTAT

• Authorized Representatives under Section 116
• Hearing protocol and decorum
• Affidavit requirements & evidentiary practices
• Protocols for virtual hearings

Drafting Appeals & Common Challenges

• Appeal drafting techniques:
  • Statement of facts
  • Grounds of Appeals (Legal, Merit, Limitation, etc.)
  • Prayer clause
• Common mistakes in drafting and how to avoid them
• Challenges in:
  • Pre-deposit calculations
  • Adhering to timelines
  • Document collation

Strategic Insights & Final Q&A

• Tips for effective representation
• Dos and Don’ts for practitioners
• Mock hearing demo (optional)
• Final Q&A and resource sharing
• Importance of GSTAT in strengthening tax jurisprudence

Activity: Role-play / Mock hearing or real case analysis + Open floor for participant queries

Additional Information:

• Background Material (BGM): Provided to all participants after compilation of all sessions.
• Session Recordings: Available for 1-month post-course.

Don’t miss out—register by June 18, 2025, for a special discount!

Early Bird (by June 18, 2025): ₹3,999/-

Regular (after June 18, 2025): ₹5,001/-

Register Now: https://www.a2ztaxcorp.in/3-days-540-minutes-master-class-on-gst-tribunal-practice-by-ca-adv-bimal-jain

 

About the Speaker

Bimal Jain

FCA, FCS, LLB, B.Com (Hons.) with 27 years of experience in Indirect Taxation – GST, Service tax, Excise, Customs, VAT/CST, Foreign Trade Policy, DGFT matters, etc.

Bimal Jain, qualified as a Chartered Accountant in May 1994, and Company Secretary in December 2006 and LLB in December, 2009. He has worked in renowned companies viz. LG Electronics India Pvt. Ltd, Honda Motorcycle & Scooters India Pvt. Ltd, Hindustan Development Corporation Ltd, Khaitan & Company. He is founder of A2Z Taxcorp LLP, a boutique indirect tax firm since 2013.

Bimal is a President for CA, CS, CMA Council in the Chamber of Trade and Industry (CTI), New Delhi, Past Chairman of the Indirect Tax Committee of PHD Chamber of Commerce, Chairman of the Corporate Advisory Committee of IPEM Group of Institutions, Member of Indirect Tax Committee of FICCI & Assocham, Special Invitee of Indirect Tax Committee of ICAI &ICSI and Member of eminent faculties in Indirect tax committee of  ICAI/ ICSI/ ICMA/ CII/ PHDCCI/ Assocham/ FICCI.

He was awarded as the keynote speaker at Guinness World Record made by ICSI in “Largest Taxation Lesson” on GST, attended by 4500+ Participants, breaking earlier record of Japan. He was also awarded as Best Gold facilitator in 2022 by TIOL, He was also awarded as “YASHASWI” Chartered Accountant (CA) by ICAI in 2024 and A2Z Taxcorp LLP has been recognized as ‘India’s Most Promising Tax Consultants 2024’ by Insights Success. Best Participant Award in MSOP – 117th Batch by ICSI, Business Leader Award by Amity School Noida, Best Speaker Award by NIRC – ICAI/ ICMA and Young Achievers Award at Igniting Minds, 2015.

He regularly writes articles on multiple GST and indirect tax issues and has authored books, namely, Service Tax Voluntary Compliance Encouragement Scheme, 2013 and various GST book titled ‘Goods and Services Tax – Introduction and Way Forward’, ‘GST Law & Analysis – With Conceptual Procedures’, ‘Guide to Revised Model GST Law (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)’ and ‘The GST Reader (GST made easy)’.

He has also represented Chamber of Trade and Industry (CTI), PHD Chamber of Commerce, FICCI, Assocham, ICAI, ICSI before various Government Authorities/Committees viz. the GST Council, the Central Board of Indirect Taxes (CBIC), Ease of doing Business Committee, Empowered Committee of State Finance Ministers, etc. 

Bimal’s core competency and area of expertise are indirect taxation, international and corporate taxation. He specializes in all aspects of GST, Excise, Service tax, Customs, Sales tax/VAT laws, Free trade/economic cooperation agreements, anti-dumping duty, foreign trade policy, etc.

He carries a blend of industrial and professional acumen, knowledge and experience in carrying out diagnostic review of business operations, opinion & advisory services, process review, structuring of various business models, litigation services at all appropriate forums including Commissioner (Appeals), CESTAT, High Court and representation made before the TRU/ CBIC/ DGFT, etc., for various matters concerning trade, industry and commerce.