MODULE 4 —Disputes, Litigation, Issues & Future

Module 4 is the capstone of the programme — the module that separates a compliance manager from a Tax Head. It is about judgment, strategy, and the ability to navigate GST's hardest real-world challenges. This module draws directly on your direct tax litigation experience and translates it into the GST context. ITAT strategy maps to GSTAT. HC writs, TP disputes, and SCN responses all have GST equivalents — and Module 4 makes those connections explicit. What you will learn: • GST dispute lifecycle — SCN to Supreme Court, with pre-deposit strategy and the new GSTAT framework • SCN reply strategy — an 8-point framework for the most critical document in any GST dispute • Writ jurisdiction — when and how to bypass the statutory hierarchy and approach the High Court directly • Module 4 is the capstone of the programme — the module that separates a compliance manager from a Tax Head. It is about judgment, strategy, and the ability to navigate GST's hardest real-world challenges. This module draws directly on your direct tax litigation experience and translates it into the GST context. ITAT strategy maps to GSTAT. HC writs, TP disputes, and SCN responses all have GST equivalents — and Module 4 makes those connections explicit. What you will learn: • GST dispute lifecycle — SCN to Supreme Court, with pre-deposit strategy and the new GSTAT framework • SCN reply strategy — an 8-point framework for the most critical document in any GST dispute • Writ jurisdiction — when and how to bypass the statutory hierarchy and approach the High Court directly • Advance Rulings — strategic use, the binding risk of adverse rulings, and when NOT to apply • Sector-specific GST — IT/ITeS, Real Estate (including Safari Retreats SC 2024), BFSI, Pharma, Manufacturing • Anti-profiteering — CCI takeover, investigation process, and compliance checklist • Corporate restructuring — slump sale, going concern exemption, M&A GST due diligence • Emerging areas — OIDAR, Cryptocurrency/VDAs, ESOPs, Corporate Guarantees • Recent trends — Section 128A amnesty scheme, key FY 2024-25 circulars, GSTAT first year • The future of GST — rate rationalisation, GOM recommendations, technology roadmap Includes: 7 landmark cases, comprehensive Tax Head alerts, and 25-question final assessment.

Read the full module free (no download):

https://drive.google.com/file/d/1CtBDF6EE1wgrWrFkuQgx17TOMWjMV3QI/view?usp=drive_link