Reform & Deform- A Five-Side Critique of GST
- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-95764-60-5
- No.of Pages: 410
Reform and Deform: A Five-Side Critique of GST takes stock of the initial five and a half years of GST since its implementation in July 2017.
This book focuses on five separate but inter-related aspects of GST: concept of supply, claims of input tax credit (‘ITC’), jurisprudence on arrests and attachment, dysfunctional dispute resolution framework and sub-par advance ruling mechanism, and a dedicated chapter containing detailed critique of the GST’s anti-profiteering mechanism.
All five aspects are examined to underline the central argument made in the book, i.e., GST is a reform is increasingly being deformed due to poorly reasoned judicial opinions, sub-par advance rulings and uncertainty produced by reactive and ad hoc executive responses.
Reform and Deform is a trailblazer as it presents a structured analysis of GST by deploying a jargon-free and straightforward vocabulary. It examines several legal developments in detail, places them in proper historical context and views GST not as an end in itself but a milestone in India’s continuing journey towards an improved indirect tax regime.
Rav Pratap Singh is an Assistant Professor of Legal Practice at OP Jindal Global University, Sonipat. He also acts as a legal consultant to various entities especially startups, e-commerce companies, and fintech firms. He primarily provides advisory services and legal opinions relating to GST, digital taxation, tax policy, and matters relating to property law.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-95764-60-5
- No.of Pages: 410
Reform and Deform: A Five-Side Critique of GST takes stock of the initial five and a half years of GST since its implementation in July 2017.
This book focuses on five separate but inter-related aspects of GST: concept of supply, claims of input tax credit (‘ITC’), jurisprudence on arrests and attachment, dysfunctional dispute resolution framework and sub-par advance ruling mechanism, and a dedicated chapter containing detailed critique of the GST’s anti-profiteering mechanism.
All five aspects are examined to underline the central argument made in the book, i.e., GST is a reform is increasingly being deformed due to poorly reasoned judicial opinions, sub-par advance rulings and uncertainty produced by reactive and ad hoc executive responses.
Reform and Deform is a trailblazer as it presents a structured analysis of GST by deploying a jargon-free and straightforward vocabulary. It examines several legal developments in detail, places them in proper historical context and views GST not as an end in itself but a milestone in India’s continuing journey towards an improved indirect tax regime.
Rav Pratap Singh is an Assistant Professor of Legal Practice at OP Jindal Global University, Sonipat. He also acts as a legal consultant to various entities especially startups, e-commerce companies, and fintech firms. He primarily provides advisory services and legal opinions relating to GST, digital taxation, tax policy, and matters relating to property law.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
