✌🏼 COD Available All Over India
-20%

Professional MCQs Delhi Judicial Service Preliminary Examination Edition 2023

1,152.00

Professional MCQs Delhi Judicial Service Preliminary Examination Edition 2023

In stock
Trust Badge
Guaranteed safe & secure checkout

Description

Professional MCQs Delhi Judicial Service Preliminary Examination Edition 2023

Professional MCQs Delhi Judicial Service Preliminary Examination Edition 2023

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.

About the Author –

Rav Pratap Singh is an Associate Professor of Legal Practice at OP Jindal Global University, Sonipat. He is a generalist economic lawyer with a variety of specialist interests. He has active interests in Goods and Services Tax, Corporate Tax, Tax and Financial Dimensions of the Constitution. He also provides consultancy to select clients on non-litigation issues concerning tax matters, economic laws, and succession planning.

0