“Dealing with legacy issues,” responded the chief financial officer of a large manufacturing conglomerate when asked to comment on his biggest concern about the goods and services tax (GST). As corporate India gears up to be GST-ready, the ongoing litigation and tax dispute cases are something most businesses are cagey about. According to the Comptroller and Auditor General (CAG) report for the period ended March 2016, there were 243,167 demand and 76,151 refund cases pending across forums under service tax and central excise. Tax experts say the litigation before the tribunal and courts largely relate to exports, classification of goods, and credits under central excise and value added tax (VAT). “The overall objective of the central and state governments has been to close as much litigation as possible before the advent of the GST,” says Anita Rastogi, partner, indirect tax, PwC. However, given the volume of pending cases and disputes, it may not be possible to clear the backlog bef